A.T. Robertson Commentary Acts 5:32

"And we are witnesses of these things; and [so is] the Holy Spirit, whom God hath given to them that obey him." — Acts 5:32 (ASV)

We are witnesses (ημεις εσμεν μαρτυρες). As in 2:32.Things (ρηματων). Literally, sayings, but like the Hebrew dabhar for "word" it is here used for "things."

And so is the Holy Ghost (κα το πνευμα το αγιον). The word for "is" (εστιν) is not in the Greek, but this is plainly the meaning. Peter claims the witness of the Holy Spirit to the raising of Jesus Christ, God's Son, by the Father.