Acts 5:9

“Then Peter said unto her, how is it that ye have agreed together, etc.] For husband and wife to agree together in what is good, in things civil, honest, and lawful, and in religious matters, is very commendable; but to agree in a fraud, in a lie, is very dreadful: to tempt the Spirit of the Lord; to try whether the apostles had the Spirit of the Lord, or not; and whether the Spirit of the Lord that was in them was omniscient and omnipotent, would take any notice of it, and inflict punishment for it: behold, the feet of them which have buried thy husband are at the door; which Peter knew either by hearing the sound of their feet, as Ahijah the prophet heard the sound of the feet of Jeroboam’s…”

“How is it that ye have agreed together--(See on Act 5:2). to tempt the Spirit--try whether they could escape detection by that omniscient Spirit of whose supernatural presence with the apostles they had had such full evidence. feet of them that buried thy husband are at the door--How awfully graphic!”

“Agreed together - Conspired, or laid a plan. From this it seems that Sapphira was as guilty as her husband, To tempt - To try; to endeavor to impose on, or to deceive; that is, to act as if the Spirit of the Lord could not detect the crime. They did this by trying to see whether the Spirit of God could detect hypocrisy. At the door - Are near at hand. They had not yet returned. The dead were buried without the walls of cities; and the space of three hours, it seems, had elapsed before they returned from the burial. Shall carry thee out - This passage shows that it was by divine interposition or judgment that their lives were taken. The judgment was in immediate connection with the crime, and…”

“How: Gen 3:9-13; Luk 16:2; Rom 3:19 have: Act 23:20-22; Deu 13:6-8; Pro 11:21, Pro 16:5; Psa 50:18; Mic 7:3 to tempt: Act 5:3, Act 5:4; Exo 17:2, Exo 17:7; Num 14:22; Psa 78:18-20, Psa 78:40, Psa 78:41, Psa 78:56, Psa 95:8-11; Mat 4:7; Co1 10:9 the feet: Act 5:6; Kg2 6:32; Rom 10:15 Acts 5:10”