In the biblical book of Jeremiah, chapter 32, verses 9 to 12, is recorded a nominal transaction of buying and selling a property, a lot, or land. The transaction is nominal, and this transaction generates a deed document; the transaction was carried out and also confirmed before other witnesses.

Consider two other accounts recorded in the Bible:

Hebrews chapter 7 - verses 1 to 7 (or Genesis 14:18-20)

This is the account of a tithe payment to a religious minister.

Here, a type of "contribution" or "donation" for religious purposes is recorded. One (or many) donations were made to a religious minister. The donations were nominal (the donor was identified), and the religious minister who received the donations (the one to whom the donations were delivered/entrusted) was also identified. There was no information about the intended purpose of the donations given/offered.

And this other account:

1 Chronicles 29, verses 1 - 4

This is the account of a donation for the construction of the temple in Jerusalem. 1 Chronicles 29:1-4 - Here, a type of "contribution" or "donation" for religious purposes is recorded. One (or many) donations were made to a religious organization. The donations were nominal (the donor was identified), and the organization that received the donations was also identified. There was information about the intended purpose of the donations given/offered.

Why is mentioning this ancient record important here?

It is important to highlight that nominal transactions, including identified monetary deposits, deeds of land purchase and sale, and records of movable goods, were known and documented thousands of years ago. Besides the accounts of Jeremiah, David, and Abraham, consider:

The Babylonians, like other Mesopotamian civilizations (Sumerians, Akkadians, and Assyrians), used clay tablets with cuneiform writing to record contracts, commercial transactions, loans, land sales, tributes, and detailed accounting records. Some of these documents date back to at least 3000 B.C., essentially serving as the "ledger books" of that time.

What about finances concerning the early disciples of the first-century congregation?

More specifically, regarding the structure of the congregation, or the early faith-based institution of the first century.

How would records of income, expenses, surpluses, accumulated surpluses for the following month, inventory, and accounting be managed?

Were the organization's assets for the exclusive use of certain individuals who could include, besides the leadership, some other members with specific roles within the organization, or were they for common use?

Could there be, in this organization (the early congregation of first-century disciples), nominal transactions, including identified monetary deposits, deeds of land purchase and sale, and records of movable goods and others? Although common, would it be possible for a member of the early first-century disciples to make a donation in the form of nominal transactions, including identified monetary deposits, deeds of land purchase and sale, and records of movable goods and others?

Note what is stated in Matthew chapter 6, verses 1 to 4:

6 “Be careful not to practice your righteousness in front of others to be seen by them; if you do, you will have no reward from your Father in heaven. 2 Therefore, when you give to the needy, do not announce it with trumpets, as the hypocrites do in the synagogues and on the streets, to be honored by others. Truly I tell you, they have received their reward in full. 3 But when you give to the needy, do not let your left hand know what your right hand is doing, 4 so that your giving may be in secret. Then your Father, who sees what is done in secret, will reward you.”

It is necessary to consider: what happened here? Was there a criticism (or even something more) of what was previously recorded in the earlier texts regarding Abraham, Jeremiah, and David?

Should donations be private? I affirm that I believe in Almighty God and know that Almighty God knows all things. But the dimension of what is recorded in this verse (Matthew chapter 6, verses 1 to 4) affects previous records in this book, the Bible, and affects situations of the time when the record occurred and subsequent situations.

According to this verse, from then on, nominal transactions, including identified monetary deposits, deeds of land purchase and sale, and records of movable goods and others concerning donations from members of the early congregation and first-century disciples (and from then on) to this organization (or faith-based institutions) could not exist.

What does this mean? For example, today: a religious organization that claims to follow this book (the Bible) or follow the early congregation and first-century disciples cannot accept donations via checks, credit cards, debit cards, PayPal, electronic transfers (or Pix, in Brazil, which identifies the full name of the sender/payer). Wills or donations of real estate or properties such as land lots also cannot be accepted. All these forms of transaction are nominal transactions, in which the donor - or grantor - is explicitly identified, as well as the recipient or acquirer.

Repeating here, this institution (nominal transactions, including identified monetary deposits, deeds of land purchase and sale, and records of movable goods and others) was known and practiced thousands of years before the record of Matthew chapter 6, verses 1 to 4—it was known and practiced even at that time. Yet, there was this binding clause for the early disciples of the first-century congregation, which in essence is: When making a donation, do not let your left hand know what your right hand is doing, so that your giving may be in secret.

Now consider the following:

The gifts were to be given in secret.
There is no mention in the Greek Scriptures of an accounting record or inventory for the early congregation and first-century disciples. There is also no mention of accountability on the part of the leadership.

Regarding the internal structure of the early congregation and first-century disciples, see what is stated in Acts, chapter 4, verses 32 to 37:

Moreover, the multitude of those who believed were of one heart and one soul, and none of them said that the things they possessed were their own, but they shared everything they had. 33 And the apostles continued, with great power, to bear witness concerning the resurrection of the Lord Jesus, and they were all greatly blessed with undeserved kindness. 34 In fact, no one among them was in need, because all who owned fields or houses sold them, brought the money from the sales 35 and laid it at the apostles' feet. Then it was distributed to each as they needed. 36 Thus did Joseph, whom the apostles called Barnabas (which translated means "son of encouragement"), a Levite, native of Cyprus, 37 who owned a piece of land; he sold it, brought the money, and laid it at the apostles' feet.

Here, a common structure is mentioned (which, in some aspects, may resemble a system where there is no private property but rather assets that are for common use and must fulfill a social function).

This description does not resemble earlier biblical records that mention private property and other guarantees. See Numbers, chapter 36, verses 1 to 12, regarding the daughters of Zelophehad. Here, properties are mentioned as ancestral inheritances, belonging to families and individuals, rather than something for common use.

Another aspect:

Was there an explicit directive from the leadership of the early congregation and the first-century disciples that anyone who owned fields, houses, or any other property should sell them, "lay the proceeds at the apostles' feet," and that the amount should be the full value of the sale? And if there was no such directive, why was this being done?

Keep in mind that they could not even say they were making a donation, nor could they identify themselves (Matthew, chapter 6, verses 1 to 4).

But see what happened in this account about Ananias and Sapphira, in Acts, chapter 5, verses 1 to 10 :

1 But a certain man named Ananias, with Sapphira his wife, sold a possession, 2 And kept back part of the price, his wife also being aware of it, and brought a portion, and laid it at the apostles' feet. 3 But Peter said, "Ananias, why has Satan filled your heart to lie to the Holy Spirit and keep back part of the price of the land? 4 While it remained, was it not your own? And after it was sold, was it not in your own power? Why have you conceived this thing in your heart? You have not lied to men but to God." 5 Then Ananias, hearing these words, fell down and breathed his last. And great fear came upon all who heard these things. 6 And the young men arose, wrapped him up, carried him out, and buried him. 7 Now after about three hours his wife came in, not knowing what had happened. 8 And Peter asked her, "Tell me, did you sell the land for so much?" She said, "Yes, for so much." 9 Then Peter said to her, "How is it that you have agreed together to test the Spirit of the Lord? Look, the feet of those who have buried your husband are at the door, and they will carry you out." 10 Then immediately she fell down at his feet and breathed her last. And the young men came in, found her dead, and carrying her out, buried her by her husband. 11 So great fear came upon all the church and upon all who heard these things.

What can be said about this account? Was there an explicit requirement for the early disciples of the first-century congregation to sell their property (if they owned any) and hand over the full gross value of the transaction (meaning 100%) "at the apostles' feet"? So, if someone decided to "donate" the proceeds from selling a property, did it have to be 100%? Moreover, was the sale amount supposed to be handed over without deductions for taxes, fees, and levies (which existed at the time)?

This seems to be the level of strictness (among other aspects) of the words presented in verse 4 of Acts, chapter 5:

"While it remained, was it not your own? And after it was sold, was it not in your own power? Why have you conceived this thing in your heart? You have not lied to men but to God."

This is also evident when reading verse 34 of Acts, chapter 4:

"Nor was there anyone among them who lacked; for all who were owners of land or houses sold them, and brought the proceeds of the things that were sold, and laid them at the apostles' feet."

So, was this one of the requirements of the early congregation of first-century disciples?

And were donors identified, with an investigation conducted to determine whether the amount presented as the sale price of a property was the full sale amount, the gross amount, and, furthermore, whether this included the requirement that the donation/transfer be made without deductions for taxes, fees, and levies (which existed at the time)?

The matter of demanding an amount based on the gross value — rather than net of taxes, fees, and charges (and even net of the "protection money" collected by Roman centurions and members of the Praetorian Guard) — is shocking; that is, among other things, it is absurd, especially in light of the injunctions found in Luke 19:21–26 ("Pay to Caesar what is Caesar’s..."), Romans 13:7 ("Give to everyone what you owe them: if you owe taxes, pay taxes; if revenue, then revenue..."), and Matthew 5:41, which, in referring to the ad hoc Roman corvée, also encompasses other state-imposed demands such as taxes and tributes.

Peter could not claim ignorance regarding the state-imposed taxation on the purchase and sale of real estate (or about the extorsions carried out by the centurions and and members of the Praetorian Guard), as he was, according to the account, an eyewitness to the events and to what was said in Luke 19:21–26 and Matthew 5:41 (in fact, Peter and others who participated in the production of the greek scriptures expressly mentioned being "eyewitnesses" in texts such as 1 Peter 5:1; 2 Peter 2:16; Luke 1:1-2).

This is something to consider and question.