Acts 1:18-19
18 Now this man purchased a field with the reward of iniquity; and falling headlong, he burst asunder in the midst, and all his bowels gushed out.
19 And it was known unto all the dwellers at Jerusalem; insomuch as that field is called in their proper tongue, Aceldama, that is to say, The field of blood.
Matthew 27:5–10
5 And he threw the pieces of silver into the temple sanctuary and departed; and he went away and hanged himself.
7 And they [v8 - chief priests] conferred together and with the money bought the Potter’s Field as a burial place for strangers.
8 For this reason that field has been called the Field of Blood to this day.
Judas's death and who bought the field, both differ; Matthew records Judas hanged himself and the Chief Priests bought the field.
Whereas Peter's words (recorded by Luke) mentions Judas's death (falling headlong, he burst asunder in the midst, and all his bowels gushed out) & buying of the field (Judas bought the field) in a different manner.
Commentaries: Luke is recording (Peter's words) the after effects of Judas death (which is approx. 40 days) that his body has fallen after getting rotten and his intestines are visible after it fell down. Peter even doesn’t mention, on what Judas fell that his bowls/intestines burst open.
Concern here is why is Peter mentioning that Judas bought the field, when Matthew mentions the chief priests did it.
Ref: answersingenesis.org
“when people suffer bad falls, they do not usually burst open and have their internal organs spill out. Skin is very tough, and even when it is cut in the abdominal area, internals do not usually spill out. Thus, it is unlikely that Judas could die in this manner merely from falling.”
“bacteria inside his body would have been actively breaking down tissues and cells. A byproduct of bacterial metabolism is often gas. The pressure created by the gas forces fluid out of the cells and tissues and into the body cavities. The body becomes bloated as a result. In addition, tissue decomposition occurs compromising the integrity of the skin. Judas’ body was similar to an overinflated balloon: as he hit the ground (due to the branch he hung on or the rope itself breaking) the skin easily broke, and he burst open with his internal organs spilling out.”
Science Support: sciencefocus.com