In the opening of Luke's account, we are introduced to Theophilus, to whom this detailed narrative of Jesus Christ's life is addressed. Most commentators suggest that Theophilus was likely a Gentile of rank and a Christian, as the meaning of his name, "Friend of God" or "Lover of God," implies. While he appears to be a singular individual, it is fitting to consider him as representative of all Gentile Christians being called through Jesus Christ. From this, a vital lesson emerges for God's elect, whether Israelite or Gentile: we must eagerly listen to those whom God has set apart to teach, and with equal eagerness, prove their words according to His Word. This is not to challenge or disprove, but to seek certainty and confidence in the truth through diligent study of God's Word, a duty we must consider as we prepare for Passover.

The book of Acts, along with the book of Luke, is addressed to a man named Theophilus, indicating a continuity between the two accounts. The first account, the book of Luke, appears to have been written and delivered to Theophilus, followed by the second account, the book of Acts, to further the narrative of the church's origins and work. The identity of Theophilus remains uncertain, but there is speculation that he might have been a Roman official of Greek background, possibly a magistrate presiding over the trial of the apostle Paul. This could suggest that the book of Acts was composed as a document to explain the church's purpose and the apostle Paul's connection to it, providing context for the abrupt ending with Paul in prison. The name Theophilus, meaning "loved of God" or "friend of God," is accompanied by the title "most excellent" in Luke 1:3, a term also used for high Roman officials like Felix and Festus in other passages. This suggests that Theophilus may have held a significant governmental position, though in normal Greek usage, such a title could also simply be a polite form of address, clouding a definitive conclusion about his role. Whether Theophilus was a potential convert, a friend of Luke, or an official needing clarification on the church's origins, his significance lies in being the intended recipient of these detailed accounts, potentially shaping the purpose and structure of the writings.

Luke, an extraordinary historian and masterful writer, crafted his gospel with a literary finesse that was likely influenced by Theophilus, who may have sponsored the work. It is believed that Theophilus encouraged Luke to present the account not only as a factual record but also as a piece of literature that would meet the high artistic standards of the Greek world. This expectation shaped Luke's approach, blending historical accuracy with an engaging narrative style that connected past events with future implications, all while maintaining an economy of words to captivate his audience.