“It is one of Luke’s major themes that greed or acquisitiveness is regularly seen as an obstacle to fully accepting God’s salvation or wholeheartedly serving God (see Luke 16:1-14; Acts 1:17-20; 5:1-11; 8:20-22; 16:16-18). As Johnson has aptly put it, Luke believes that one’s attitude toward material possessions reveals one’s attitude about God. The wholehearted acceptance of God and God’s salvation leads to free sharing of possessions (Acts 4:32-37), and the converse is also true (cf., e.g. the less than wholehearted devotion and giving of Ananias and Sapphira in Acts 5). Luke is no purveyor of bourgeois ethics, though he does seem to believe that those who have more should voluntarily, not by compulsion, share with the have-nots.”
Ben Witherington III in Acts of the Apostles: A Socio-Rhetorical Commentary (Grand Rapids: Eerdmans, 1998) 590-591.