From Acts 5, this account of deceit and lying brought harsh judgment from the Lord. As the apostles explained, they were under no obligation to give any of the money from the sale of the property to the church. The sin itself was not keeping the part of the money, but misrepresenting what they were giving. That will be a mystery forever. Why would someone do that? Why not just say, I sold the property for $1000 and I am keeping $500, instead of saying I sold the property for $500? At first glance one would think that this would relate to how we give, for example, making people think we are giving 10%+ when in fact we are not. However, on a wider scale, one could think of this lesson as going to church and pretending to be something we are not. That begs the question, if God used the same standard on today's church members and He did Ananias and Sapphira, would the funeral parlors would be a lot busier?