So what is this incident about?

It is certainly not about tithes...or first fruits. They gave the majority of the proceeds of the sale of the property and only kept only some of the money.

Peter makes it clear that the problem was not in how they handled their money ...

Acts 5:4 While it remained, was it not your own? (there was NO requirement to give as others had)

And after it was sold, was it not in your own control?  NKJV (this was not an issue regarding compulsory giving)
 

The whole issue which is being addressed is that it is NOT what we do that makes us part of the 'church'. It is that we come to the place of truth in our hearts ...where we place our faith in God and that we encounter Him in a life changing way and are saved. The issue was about the fact that they were 'pretend believers' ...they were 'tares among the wheat'' ............. 

The context is demonstrated in the scriptures which precede and follow the incident:-

Acts 4:32

Now the multitude of those who believed were of one heart and one soul;    NKJV (they were not)

Acts 4:33
And great grace was upon them all.   NKJV (they did not have the grace to give)
 

Acts 4:34
34 Nor was there anyone among them who lacked;  NKJV (they may have been among them...but they were not 'of them')
 

Acts 5:11
11 So great fear came upon all the church and upon all who heard these things.   NKJV (those who were believers and those who were NOT)
 
 Acts 5:12
And they were all with one accord in Solomon's Porch.     NKJV  (they were certainly not) 

Acts 5:13
13 Yet none of the rest dared join them, but the people esteemed them highly   NKJV (they had dared to...and paid the price. Note 'them' as distinct from 'the people')

Acts 5:14
14 And believers were increasingly added to the Lord    NKJV  (new believers were added....they came out of 'the people' and became 'them')

Acts 5:16
16 Also a multitude gathered from the surrounding cities    NKJV (these were distinct from the 'believers')
 
 
 The sin proved that they were only pretending to be believers. There is NO indication in the scripture that they were believers. They were clearly not born of the Spirit because they still thought they could lie to God. Anyone who has KNOWN God knows they could never lie to Him and get away with it.

Ananias is described by the Holy Spirit as 'a certain man'....and not as a believer or a disciple!

Acts 5:3
Peter said, "Ananias, why has Satan filled your heart to lie to the Holy Spirit      NKJV (Contrast this to believers who filled with the Holy Spirit...the Spirit of Truth in Acts 4:31...Ananias heart was filled with Satan to lie)
 

Ps 51:6
6 Behold, You desire truth in the inward parts,    NKJV

Without coming to this place we CANNOT be saved! (this is the scripture which God gave to me as a key to understanding this situation)

The lie to the Holy Spirit demonstrated that they had NOT been convicted of their sin of NOT BELIEVING in GOD...the primary work of the Helper

John 16:7-10
7 Nevertheless I tell you the truth. It is to your advantage that I go away; for if I do not go away, the Helper will not come to you; but if I depart, I will send Him to you.  8 And when He has come, He will convict the world of sin, and of righteousness, and of judgment:  9 of sin, because they do not believe in Me;      NKJV

The message is simply....your works will NOT save you (including giving away large sums of money)...neither will your affilliations to a church or allegiance to any group. Only faith in Jesus as the son of God and his death for you will bring eternal life.

Please do not pretend to be a 'christian'.....get real with God!......or you too will certainly die!

(To those who claim that Ananias and Sapphira were believers I ask...... 'Where is your support?' (NONE).....and 'What is your angle?'

Usually it is one of two angles:-

1) to bring fear into God's children that they too could be struck down dead by their Father....this is a satanic deception!

2) to extort money from God's children by suggesting that if they do not 'give it all' they too could die...again a satanic deception!)

1 John 2:19
19 They went out from us, but they were not of us; for if they had been of us, they would have continued with us; but they went out that they might be made manifest, that none of them were of us.    NKJV