A.T. Robertson Commentary Acts 10:31

"and saith, Cornelius, thy prayer is heard, and thine alms are had in remembrance in the sight of God." — Acts 10:31 (ASV)

Is heard (εισηκουσθη). Sort of timeless first aorist passive indicative as is "are had in remembrance" (εμνησθησαν. See verse 4 "are gone up for a memorial").