Biblical Account:
The account of Ananias and Sapphira is found in the Book of Acts, specifically in Acts 5:1-11. This narrative is a sobering episode in the early Christian church, illustrating the seriousness of sin and the holiness required within the community of believers.

Context:
The early church in Jerusalem was characterized by a spirit of unity and generosity. Believers were selling their possessions and goods, and distributing the proceeds to anyone in need (Acts 4:32-35). This communal lifestyle was a testament to their commitment to Christ and each other, and it served as a powerful witness to the surrounding community.

The Deception:
Ananias and Sapphira, a married couple, sold a piece of property. However, they conspired to keep back part of the proceeds for themselves while pretending to donate the entire amount to the apostles. Ananias presented the money to the apostles, laying it at their feet as if it were the full price of the land.

Peter, filled with the Holy Spirit, confronted Ananias, saying, "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? Did it not belong to you before it was sold? And after it was sold, was it not at your disposal? How could you conceive such a deed in your heart? You have not lied to men, but to God" (Acts 5:3-4).

Upon hearing these words, Ananias fell down and died. Great fear seized all who heard what had happened. About three hours later, Sapphira entered, unaware of her husband's fate. Peter questioned her about the sale price, and she confirmed the deceit. Peter then said, "How could you conspire 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" (Acts 5:9). Immediately, she fell at his feet and died.

Theological Implications:
The account of Ananias and Sapphira underscores the gravity of sin, particularly the sin of hypocrisy and deceit within the church. Their actions were not merely a failure to give all their money, but a deliberate attempt to deceive the Holy Spirit and the community of believers. This account serves as a stark reminder that God is omniscient and that He desires truth and integrity from His followers.

The swift judgment upon Ananias and Sapphira also highlights the holiness of God and the purity He demands from His church. The early church was in a formative stage, and such a blatant act of deception threatened the unity and witness of the community. The fear that seized the church and all who heard of these events (Acts 5:11) reflects a reverent acknowledgment of God's presence and authority.

Lessons for the Church:
This narrative serves as a cautionary tale for believers, emphasizing the importance of honesty, integrity, and transparency in all dealings, especially within the church. It warns against the dangers of hypocrisy and the temptation to seek human approval over divine approval. The account of Ananias and Sapphira calls the church to maintain a high standard of holiness, recognizing that God sees the heart and judges righteously.

Conclusion:
The account of Ananias and Sapphira remains a powerful reminder of the seriousness with which God views sin and the importance of maintaining purity and sincerity in the life of the church. It challenges believers to live authentically before God and others, upholding the truth in all aspects of life.