Thy money perish with thee - This is expressive of the horror and indignation of Peter at the base offer of Simon. It is not to be understood as an imprecation on Simon. The main idea is the apostle’s contempt for the “money,” as if he regarded it as of no value. “Let your money go to destruction. We abhor your impious offer. We can freely see “any” amount of money destroyed before we will be tempted to sell the gift of the Holy Spirit. But there was here also an expression of his belief that “Simon” also would perish. It was a declaration that he was hastening to ruin, and as if this was certain, Peter says, let your money perish “too.”
The gift of God - That which he has “given,” or conferred as a favor. The idea was absurd that what God himself gave as a sovereign could be purchased. It was “impious” to think of attempting to buy with worthless gold what was of so inestimable value. The “gift of God” here means the extraordinary influences of the Holy Spirit, Acts 10:45; Acts 11:17. How can we pay a “price” to God? All that “we” can give, the silver, and the gold, and the cattle on a thousand hills, belong to him already. We have “nothing” which we can present for his favors. And yet there are many who seek to “purchase” the favor of God. Some do it by alms and prayers; some by penance and fasting; some by attempting to make their own hearts better, and by self-righteousness; and some by penitence and tears. All these will not “purchase” his favor. Salvation, like every other blessing, will be “his gift”; and if ever received, we must be willing to accept it on his own terms; at his own time; in his own way. We are without merit; and if saved, it will be by the sovereign grace of God.