Luke concluded Chapter four of the Acts of the Apostles with the account of how every believer shared their possession such that nobody was in need among them. This selfless demonstration of love brought much more grace upon them all. The presence of God was so awesome among the believers in those days. It was while this was going on that Ananias and his wife Saphira conspired to deceive the Apostles by pretending to share all of the proceeds of the land they sold. They probably tried this to boost their popularity as devout Christians.
Here goes the story told in the first ten verses of Acts chapter 5: Now a man named Ananias, together with his wife Sapphira, also sold a piece of property. With his wife's full knowledge he kept back part of the money for himself, but brought the rest and put it at the apostles' feet.
Then Peter said, "Ananias, how is it that Satan has so filled your heart that you have lied to the Holy Spirit and have kept for yourself some of the money you received for the land? Didn't it belong to you before it was sold? And after it was sold, wasn't the money at your disposal? What made you think of doing such a thing? You have not lied to men but to God."
When Ananias heard this, he fell down and died. And great fear seized all who heard what had happened. Then the young men came forward, wrapped up his body, and carried him out and buried him.
About three hours later his wife came in, not knowing what had happened. Peter asked her, "Tell me, is this the price you and Ananias got for the land?" "Yes," she said, "that is the price."
Peter said to her, "How could you agree to test the Spirit of the Lord? Look! The feet of the men who buried your husband are at the door, and they will carry you out also."
At that moment she fell down at his feet and died. Then the young men came in and, finding her dead, carried her out and buried her beside her husband. Great fear seized the whole church and all who heard about these events.
Everything happened in the presence of the Lord and according to the will of the Lord. Ananias was clearly told that he had not lied to men but to God. Peter's questions were instructive here: He asked Ananias why he lied to the Holy Spirit. And to Saphira, he said; How could you agree to test the Spirit of the Lord? God, in the person of the Holy Spirit was grieved with the pretence and hypocrisy of this couple and decided to punish them, making them scapegoats for others. I believe, with this account that Ananias and Saphira were struck down by God.