"Now there elapsed an interval of about three hours, and his wife came in, not knowing what had happened.  And Peter responded to her, 'Tell me whether you sold the land for such and such a price?'  And she said, 'Yes, that was the price.'  Then Peter said to her, 'Why is it that you have agreed together to put the Spirit of the Lord to the test?  Behold, the feet of those who have buried your husband are at the door, and they will carry you out as well.'  And immediately she fell at his feet and breathed her last, and the young men came in and found her dead, and they carried her out and buried her beside her husband.  And great fear came over the whole church, and over all who heard of these things."

I have to wonder what Peter thought during this whole situation.  When he said God is going to punish you, and then Ananias and Sapphira fell dead at his feet, do you think he felt filled with joy?  Surely not.

The "at his feet" phrase is very important in this passage.  You see, Acts chapter 4 and 5 both claim that the people of God were bringing their gifts to God and laying those gifts "at the apostles' feet".  This really simply means they were placing them in front of the apostles.  People like Peter were to receive the gifts of the people and immediately figure out how to give those gifts to God.

It is no irony that Ananias and Sapphira fell at the apostles' feet.

The physical lesson here is simple:  You will give your life to God.  That is the only offering we can bring.  He only asks for what is important to us, but sooner or later, we all pay that offering.  Will you pay willingly, or unwillingly like Ananias and Sapphira?