Acts 5:3 “But Peter said, Ananias, why hath Satan filled thine heart to lie to the Holy Ghost, and to keep back part of the price of the land?” 

• Satan has directly been involved with leading people to sin (Genesis 3:1-13).
• There are also times when Satan is indirectly involved in the sins of others (Matthew 26:1-16 and John 13:1-2; John 13:21-27).
• There is nothing in this context to indicate Satan directly influenced Ananias.  Nevertheless, evil may properly be attributed to Satan because he is the father of lies and the one who introduced sin into the world (John 8:44 and II Corinthians 11:3).
• Ananias had control and authority over what he did.  He was not forced by Satan or anyone else to do anything (Acts 5:4).
• It has long been stated that you do not vow something to God and not pay it (Deuteronomy 23:21).
• He lied to the Holy Ghost.  How can one think that such will go unnoticed (Isaiah 29:15, Jeremiah 23:24, and Romans 8:26-27)?

Acts 5:4 “Whiles it remained, was it not thine own?  and after it was sold, was it not in thine own power?  why hast thou conceived this thing in thine heart?  thou hast not lied unto men, but unto God.” 

• The possession, in the hands of Ananias, belonged to him.  The disciples had been selling their possessions (Acts 2:45).  They were doing so willingly.
• Everyone did not sell their houses (Acts 2:46; Acts 8:3; Acts 12:12).
• After the possession was sold, it was under Ananias’ power [control; authority].  This shows us that both before and after the selling of the possession Ananias could do with it as he chose.  What he did was lie (Acts 5:3).  
• This lie was conceived in the heart as such is where sin begins (Mark 7:17-23).
• Lying to the Holy Ghost was lying to God, demonstrating the Holy Spirit's deity (Matthew 28:19, II Corinthians 3:17-18, and I John 5:7).

Acts 5:5-6 “And Ananias hearing these words fell down, and gave up the ghost: and great fear came on all them that heard these things.  And the young men arose, wound him up, and carried him out, and buried him.”   

• Ananias is not given space for repentance beyond the chance to be honest.  Others who sinned, even in regard to the Holy Spirit, were given such opportunities (Acts 8:13-24).  
• The Lord’s mercy exists so that sinners are not consumed (Lamentations 3:22).  Yet, He chooses when to show mercy and when to execute judgment (Romans 9:8-21).
• It is good for us to be reminded not only of the goodness of God, but also of His severity (Romans 11:22).
• Giving up the ghost is language indicating one has died (Acts 5:10 and Acts 12:23).  The body without the spirit is dead (I Kings 17:17-23 and James 2:26).  See also: Genesis 35:16-19
• These supernatural events caused fear (Acts 2:43 and Acts 5:11).
• Fear is the right reaction to the judgment of God (Hebrews 10:26-31).  
• The burial was typical among the Jews (John 19:40).