When Simon saw (Idōn de ho Simōn). This participle (second aorist active of horaō) shows plainly that those who received the gift of the Holy Spirit spoke with tongues. Simon now saw power transferred to others. Hence he was determined to get this new power.
He offered them money (prosēnegken chrēmata). Second aorist active indicative of prospherō. He took Peter to be like himself, a mountebank performer who would sell his tricks for enough money. Trafficking in things sacred like ecclesiastical preferments in England is called “Simony” because of this offer of Simon.