Lying to the Holy Spirit is lying to God; the Holy Spirit is divine

Acts 5:3-4

But Peter said, “Ananias, why has Satan filled your heart to lie to the Holy Spirit and to keep back part of the price of the land? While you kept it, didn’t it remain your own? After it was sold, wasn’t it in your power? How is it that you have conceived this thing in your heart? You haven’t lied to men, but to God.”