John Calvin Commentary Acts 5:4

"While it remained, did it not remain thine own? and after it was sold, was it not in thy power? How is it that thou hast conceived this thing in thy heart? thou has not lied unto men, but unto God." — Acts 5:4 (ASV)

Did it not remaining. This magnifies the offense because he sinned, being compelled by no necessity. For since it is no just or lawful excuse to have been provoked by other means, how much worse is it to willingly rush headlong into wickedness and, as it were, with deliberate intent to bring down God’s vengeance?

From this, we gather that no one was compelled to sell his goods or lands. For Peter says that Ananias had complete freedom to keep both his land and his money, because in the second part, the field that was sold is taken to mean the price itself. Therefore, he would nevertheless have been considered faithful, even if he had kept what was his own. By this it is clear that those who say it is not lawful for believers to possess anything of their own are people out of their minds.

Thou hast not lied to men, but to God. Although the words are interpreted differently, I do not doubt that this confirms the previous statement. For hypocrites so entangle themselves in so many deceptions that they think they are not dealing with God. And Peter speaks this specifically because Ananias had deceived the Church. But he should have considered that where two or three be gathered together in the name of Christ, he is present there as the chief governor (Matthew 18:20).

Indeed, he should have behaved himself in that assembly no differently than if he had seen God with his own eyes. For since God will reign in the Church, if we give Him any reverence, we must religiously reverence that rule and government which He exercises by His Word.

The apostles were indeed men, but not private individuals, because God had put them in His place. Moreover, we must note that he says that he who lies to the Holy Spirit lies to God, for the divinity of the Holy Spirit is clearly proved by this manner of speaking. Similarly, Paul says, Ye are the temples of God, because his Spirit dwelleth in you (1 Corinthians 3:16–17 and 6:19).