vs. 1 Barnabas sold a field he owned, took all the money and laid it at the apostles feet. The church can now use the money in the best way possible.
Matthew Henry, an 18th century preacher, in one of his commentaries on Acts had this to say about Ananias and Sapphira,
“The severity of the sin of Ananias and Sapphira is comparable to Adam and Eve. Ananias and Sapphira conspired together as did Adam and Eve when they ate the fruit that God told them not to eat.”
vs. 2 “kept back” there is usually nothing wrong with keeping back a little money or setting it aside for a different purpose; except here the wording means – to set aside in a secret and dishonest way. The same word is used in Joshua 7 when Achan hold back (steals) spoils of war from Jericho that God told the Israelites not to touch. Achan was sentenced to death.
vs. 3 The Scripture does not say whether or not Ananias and Sapphira are saved or are lost. If they are saved, they are very immature disciples. You cannot force anyone to be discipled. There is no evidence in their lives that they had been discipled at all – Barnabas had been discipled and it was evident in how he lived his life.
vs. 4-6 Giving to the church is purely voluntary and is supposed to be done with a cheerful spirit. Ananias lied to God about his giving. Ananias died.
vs. 7-10 Sapphira was given a chance to come clean with the truth. She chose to continue the lie. She suffered the same fate as her husband. Death.
vs. 11 Word about what happened to Ananias and Sapphira most likely spread throughout the church. Fear and reverence now more than ever is given to God for who He is and what He is doing in the church.