Acts 5:2

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. That this was his “profession,” or “pretence,” is further implied in the fact that Peter charges him with having “lied” unto God, Acts 5:3.