(The·ophʹi·lus) [Loved by God; Friend of God].
The person to whom Luke addressed both his Gospel and the Acts of Apostles. (Lu 1:3, 4; Ac 1:1) His being called “most excellent” may indicate a high position of some kind, or it may simply be an expression of high esteem. Theophilus apparently was a Christian, having been orally taught about Jesus Christ and his ministry. Luke’s written statement served to assure him of the certainty of what he had learned previously by word of mouth.