Albert Barnes Commentary Acts 5:8

"And Peter answered unto her, Tell me whether ye sold the land for so much. And she said, Yea, for so much." — Acts 5:8 (ASV)

For so much. That is, for the sum which Ananias had presented. This was true, that this sum had been received for it; but it was also true that a larger sum had been received.

It is as truly a falsehood to deceive in this manner, as it would have been to have affirmed that they received much more than they actually did for the land. Falsehood consists in making an erroneous representation of a thing in any way for the purpose of deceiving. And this type is much more common than an open and bold lie, declaring what is in no way true.