Acts 5:3

But Peter said, Ananias, why hath Satan filled thy heart to lie to the Holy Spirit, and to keep back part of the price of the land?

As Boles said, "This is the first sin recorded against any member of the Church."[11] It might not be the first ever committed by a member, but it is the first one mentioned in the New Testament.

Why hath Satan filled thy heart to lie ... The malignant personality of the evil one is affirmed by this apostolic question; but it should be noted that, although instigated by Satan, the sin was still reckoned as the responsibility of Ananias. Thus yielding to evil desires.

Note also that the sin was not in keeping back part of the price of the land, but in his doing so while pretending that he was giving all of it to the work of the Lord. Both of these facts were pointed out by Peter in the very next verse.

To lie to the Holy Spirit ... How was it that this sin was a lie to the Holy Spirit? Many have supposed that this came about through the fact of the apostles' having been baptized in the Holy Spirit; but there is more to it than that. As Scott said:

It is true that Ananias laid his money at the feet of the apostles, but he had not these alone in view at the time; he intended to influence the opinion and judgment of the whole church; and the Holy Spirit dwells in the whole church.[12]

[11] H. Leo Boles, op. cit., p. 78.

[12] Thomas Scott, op. cit., p. 87.