That’s what the name Theophilus means and to whom Luke writes his good news account.
Is Theophilus a person Luke knows or is he writing to all who love God? We aren’t sure.
What we know is Luke read other narratives about Jesus - perhaps Mark’s and Matthew’s – and decided to make his own examination and publish the results.
Therefore, since I myself have carefully investigated everything from the beginning, it seemed good also to me to write an orderly account…
Carefully investigated! Orderly account! This doesn’t surprise us. Luke is a physician. He now applies his natural curiosity and organized mind to the life and claims of Jesus.
Who were Luke’s sources? Where did He gather evidence? He tells us - those who from the first were eyewitnesses!
Luke’s gospel also bears the imprint of God’s Hand. Certainly, it is God who gives Luke a desire to share the Lord’s story and guides him in the composition.
Here in the very first paragraph the good doctor reveals his own personal estimation of the evidence – so that you may know the certainty of the things you have been taught!
Luke is fully convinced. He’s certain about Jesus. And he is sure Theophilus will be too after reading this gospel.
Not only Theophilus, but every one who loves God!