Acts 5:2

“And kept back part of the price, etc.] At which the possession was sold; he reserved it for his own use, after he had given out that he sold it for the service of the church: his wife also being privy to it; to this private reserve: and brought a certain part; whether the greater part, or an equal part, half of it, or a lesser part; some little part of it, so the phrase seems to signify, is not certain: and laid it at the apostles’ feet; as the rest did, thereby to make a show of charity, and cover the deceit.”

“And kept back - The word used here means properly “to separate, to part:” and then it means to “separate surreptitiously or clandestinely for our own use” a part of public property, as taxes, etc. It is used but three times in the New Testament, Acts 5:3, and in Titus 2:10, where it is rendered “purloining.” Here it means that they “secretly” kept back a part, while “professedly” devoting all to God. His wife also being privy to it - His wife “knowing it,” and evidently concurring in it. And laid it at the apostles’ feet - This was evidently an act professedly of devoting all to God. Compare Acts 4:37; also Acts 5:8-9. That this was his “profession,” or “pretence,” is further implied in the…”

“And bringing a certain part - As if it had been the whole: perhaps saying it was so. Acts 5:3”

“kept: Jos 7:11, Jos 7:12; Kg2 5:21-25; Mal 1:14, Mal 3:8, Mal 3:9; Joh 12:6; Ti1 6:10; Pe2 2:14, Pe2 2:15 his: Act 5:9 laid: Act 4:34, Act 4:35, Act 4:37; Mat 6:2, Mat 6:3, Mat 23:5; Phi 2:3 Acts 5:3”