Of interest is the fact that Peter says Ananias has lied to God the Holy Spirit. This confirms to us that the Holy Spirit is a person and that he is present among God’s people. He is the Spirit of truth (John 14:17), he loves truth and always knows when someone is lying.
3 But Peter said, “Ananias, why has Satan filled your heart to lie to the Holy Spirit and to keep back for yourself part of the proceeds of the land?