The gospel of Luke and the book Acts are one work in two volumes. The evidence for Luke as the author exists in Acts. Luke wrote both works for Theophilus. If an individual, he was likely a new believer with a higher level of political or social standing. Some scholars believe the name refers to all believers in Jesus who love God because the name means “God-lover.” Either way, Luke’s gospel is meant to encourage believers in their faith. Luke slanted his gospel toward Gentiles; so, we can think of it as an apologetic, evangelistic work to convince Gentiles to believe in Jesus.
Luke was a Gentile or a Gentile who converted to Judaism and then to Christianity. He was not an eyewitness to the events in his gospel but compose the gospel based upon research and interviews with eyewitnesses. Sixty percent of Luke appears in no other gospel. Therefore, the study and reading of Luke is important for understanding and drawing near to our Lord and Savior Jesus Christ.