While it remained, was it not your own? and after it was sold, was it not in your own power? why have you conceived this thing in your heart? you have not lied unto men, but unto God.
All Commentaries on Acts 5:4 Go To Acts 5
Thomas Aquinas
AD 1274
The sin of Ananias and Saphira was denounced by Peter acting as God's executor, by Whose revelation he knew of their sin.
You have not lied to men, but to God:
The Holy Ghost is expressly called God in the text: Ananias, why hath Satan tempted thy heart to lie to the Holy Ghost? . . . . Thou hast not lied to men, but to God