Lie can mean to "lie down to sleep." If something is resting in a spot, it's said to be lying there. For example: "The money is lying on the kitchen table." But I think your question involves "to tell a lie." A lie is a deliberate attempt to conceal the truth. To be lying means to be in the process of telling a lie. If you think someone is telling you a lie, you could tell them, "You're lying to my face."

Lie means to recline. It does not use an object. Lay (past tense), lain (past participle) and lying (present participle). You lie down on the sofa or bed, and spend your time lying there. You do not lay down on the sofa. Lie also means to tell an untruth.