“Peter's words to Sapphira, "How is it that ye have agreed together to tempt the Spirit of the Lord? Ye have not lied unto men, but unto God," show that sins against the Holy Spirit and against God are the same; and thus you might learn that in every operation the Spirit is closely conjoined with, and inseparable from,…”
Basil of Caesarea, 4th c. — ON THE SPIRIT 16.37
Original
4Whiles it remained, was it not thine own? and after it was sold, was it not in thine own power? why hast thou conceived this thing in thine heart? thou hast not lied unto men, but unto God.
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In context
2And kept back part of the price, his wife also being privy to it, and brought a certain part, and laid it at the apostles’ feet.
3But Peter said, Ananias, why hath Satan filled thine heart to lie to the Holy Ghost, and to keep back part of the price of the land?
— Acts 5:4 —
5And Ananias hearing these words fell down, and gave up the ghost: and great fear came on all them that heard these things.
6And the young men arose, wound him up, and carried him out, and buried him.