A.T. Robertson Commentary Acts 4:32

"And the multitude of them that believed were of one heart and soul: and not one [of them] said that aught of the things which he possessed was his own; but they had all things common." — Acts 4:32 (ASV)

Of one heart and soul (καρδια κα ψυχη μια). It is not possible to make sharp distinction between heart and soul here , only that there was harmony in thought and affection. But the English translation is curiously unlike the Greek original. "There was one heart and soul (nominative case, not genitive as the English has it) in the multitude (του πληθους, subjective genitive) of those who believed."

Not one of them (ουδε εις). More emphatic than ουδεις, "not even one."

Common (κοινα). In the use of their property, not in the possession as Luke proceeds to explain. The word κοινος is kin to συν (together with)=ξυν (Epic) and so ξυνοσ=κοινος. See this word already in 2:44. The idea of unclean (Acts 10:15) is a later development from the original notion of common to all.