Acts 5:4

Peter's words to Sapphira, "How is it that ye have agreed together to tempt the Spirit of the Lord? Ye have not lied unto men, but unto God," show that sins against the Holy Spirit and against God are the same; and thus you might learn that in every operation the Spirit is closely conjoined with, and inseparable from, the Father and the Son. God works the differences of operations, and the Lord the diversities of administrations, but all the while the Holy Spirit is present too of His own will, dispensing distribution of the gifts according to each recipient's worth. For, it is said, "there are diversities of gifts, but the same Spirit; and differences of administrations, but the same Lord; and there are diversities of operations, but it is the same God which worketh all in all."

But inasmuch as a changed intention bears the crime of deceit, and when there is, moreover, confirmation of a promise, it is proper to stand firm and not wish to violate what was first [promised] by what follows; it is more just to preserve a …

"Whiles it remained," says he, "was it not thine own? and after it was sold, was it not in thine own power?" That is, "Was there any obligation and force? do we constrain you against your will?" "Why hast thou conceived this thing in thine heart? thou hast not lied unto men, but unto God." In the next place, Peter proves him guilty, and shows that the deed was not hidden from him, and then pronounces the sentence. But wherefore, upon what purpose hast thou done this? Didst thou wish to keep it? Thou oughtest to have kept it all along, and never to have professed to give it. The sacrilege, beloved, is a grievous one. For another, it may be, coveted what was not his own: but it was at thy discretion to keep what was thine own. Why then didst thou first make it sacred, and then take it? Out of excessive contempt hast thou done this. The deed does not admit of pardon, it is past pleading for.

"You shall not steal:" [Exodus 20:15] for Achan, when he had stolen in Israel at Jericho, was stoned to death; [Joshua 7:1] and Gehazi, who stole, and told a lie, inherited the leprosy of Naaman; [2 Kings 5:27] and Judas, who stole the poor's money, betrayed the Lord of glory to the Jews, [John 12:6] and repented, and hanged himself, and burst asunder in the midst, and all his bowels gushed out; [Matthew 27:5; Acts 1:18] and Ananias, and Sapphira his wife, who stole their own goods, and "tempted the Spirit of the Lord," were immediately, at the sentence of Peter our fellow-apostle, struck dead. [Acts 5:1-11]

"Ananias, why has?" etc. For we do not, he says, drag you unwillingly; that which has been randomly taken from you as an offering to God, again they spend for their own need, an indisputable sacrilege.