Luke has given us back ground for why and to whom he is writing, not only in his Gospel account, but again in the Book of Acts of the Apostles. He writes his Gospel as a letter to his friend named Theophilus. In the Greek, the name means “lover of God.” The introduction to Theophilus in Luke’s Gospel is noteworthy: “Most excellent Theophilus,” (Luke 1:3) It tells us that Theophilus is a man of high ranking of some kind. . .