Tony Walton gave us...

Charles F Hankel wrote:
> "Honest, Officer, he just dropped down dead in front of me."
> "And his wife?"
> "Well, we were just talking polite like when, blow me if she didn't
> fall down spark out too."
> "I see, sir, and this money?"
> "Ah, that's God's money, innit."
> "Lying on the floor like that?"
> "Well, maybe we should tidy it away..."
> "Sorry, sir, but I'll need that as evidence for the coroner."
> "Do I get a receipt?"
> "If it's not your money, sir, I can't exactly give you a receipt now,
> can I? But never mind; today is full of puzzles. For instance,
> Ananias and Sapphira, who'd have thought that they'd both drop down
> dead like that, spontaneous like, in the same place, with the same
> people, only three hours apart? Yes, today has been strange, very
> strange."

But it's OBVIOUS, Lewis. Sapphira is an anagram of "A Paris pH". Ph being a measure 
of acidity this means that we're talking about cheap French wine. Ananias had 
stumbled on a plot to make cheap French wine taste better by adding pineapple juice 
to it (which I won't need to tell you, Lewis, we know from the from the fact that 
Ananias is itself an anagram of "I, Ananas" and Ananas is German for pineapple).

So the butler did them both in.