“In my first book I told you, Theophilus, about everything Jesus began to do and teach” (Acts 1:1 NLT).

The book of Acts, or as some call it, the Acts of the Apostles, picks up where Luke’s gospel left off. Luke was a physician and a traveling companion of the apostle Paul. He wrote an “orderly account” (Luke 1:3) of what Jesus “began to do and teach” in his first book. In his second book, he wrote about the acts and words of the apostles after the ascension of Christ. His primary focus was on two of the apostles, namely, Simon Peter and Paul. Luke addressed both of his books to a man named, Theophilus, whose Greek name means “loved by God” or “friend of God.” Some have suggested that Theophilus was the benefactor for Luke’s two volumes, paying for their publication and distribution. Others take note that since Luke referred to him with the honorific, “most excellent Theophilus,” in his gospel, that he must have been a Roman official or leader.
The truth is no one knows the identity of Theophilus because nothing further is written about him in the Scriptures. But we can know this: The two books written by Luke were written to all those who are “loved by God.”