Two or three times Luke records, "Great fear fell on them. . ." Do you think? What would the church be like if every person who made a pretense of tithing (just 10% not everything like these two) dropped dead? Yikes. I am certain God was more opposed to the pretense than he was the percentage. If they'd said, "This is all, except for what we needed for braces for Jr.," I'm sure they'd have survived the day.
When the church was of one mind, "no one dared to associate with them." You'd have to be pretty sold-out to associate with people who sold everything and then dropped dead when they lie!