Acts 10:32

10:32 Therefore send to Joppa and summon Simon, who is called Peter. This man is staying as a guest in the house of Simon the tanner, ¹  by the sea.’

Acts 27:30

27:30 Then when the sailors tried to escape from the ship and were lowering the ship’s boat into the sea, pretending ²  that they were going to put out anchors from the bow,

[10:32]  ¹ tn Or “with a certain Simon Berseus.” Although most modern English translations treat βυρσεῖ (bursei) as Simon’s profession (“Simon the tanner”), it is possible that the word is actually Simon’s surname (“Simon Berseus” or “Simon Tanner”). BDAG 185 s.v. βυρσεύς regards it as a surname.

[27:30]  ² tn BDAG 889 s.v. πρόφασις 2 states, “προφάσει ὡς under the pretext that, pretending that…Ac 27:30.” In other words, some of the sailors gave up hope that such efforts would work and instead attempted to escape while pretending to help.