Acts 8:20

τὸ� … ἀπώλειαν, thy silver perish with thee. εἰς� is a frequent expression in the LXX. Thus for the king’s threat ‘ye shall be cut to pieces’ (A.V.) we find Daniel 2:5; Daniel 3:29 ἔσεσθε εἰς�. The expression also occurs Isaiah 14:23; Esther 7:4; Ezekiel 28:7, &c. It is clear from what follows that the terrible invocation of doom upon this offender is to be qualified by the condition supplied from Acts 8:22, where repentance and prayer are pointed out as means whereby even so great a sinner may find forgiveness. And St Peter may have thus joined Simon in the same destruction as his money, because he foresaw that there was little or no hope that such a man could be brought to repentance unless the consequence of his sin were set before him in all its terror.

ὅτι τὴν δωρεὰν κ.τ.λ., because thou thoughtest to acquire the gift of God for money. Simon had given no heed to the prayer which the Apostles had offered to God that this gift of the Spirit might be sent down. He did not regard it as ‘the gift of God’ but only thought, if he could but once buy it, it would be his own at all times and for ever.