Charles Ellicott 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)

And so is also the Holy Ghost.—The signs and wonders, the tongues and the prophecies, the new power and the new love, were all thought of by the Apostles as coming from their Lord; and therefore as an evidence that He had triumphed over death and had ascended into heaven.