Acts 5:3-4 (ESV):
> 3 But Peter said, “Ananias, why has Satan filled your heart **to lie to the Holy Spirit** and to keep back for yourself part of the proceeds of the land? 4 While it remained unsold, did it not remain your own? And after it was sold, was it not at your disposal? Why is it that you have contrived this deed in your heart? **You have not lied to man but to God**.”

Did Ananias lie to the Holy Spirit (v3), God (v4) or both? Or should we rather understand Peter's words as implying that God and the Holy Spirit are one and the same?