Thee-of´uh-luhs; Gk., “lover of God” or “friend of God”
The person to whom the Gospel of Luke and the book of Acts are addressed (Luke 1:3; Acts 1:1). Hellenistic authors sometimes dedicated their books to patrons, benefactors, or persons who had an interest in the subject matter, and it is probable that the author of Luke-Acts so dedicated his writings. In (Luke 1:3), Theophilus is given an honorific title (“most excellent” or “your excellency”) that would appear appropriate for a high-ranking government official, but might have been used for any benefactor or patron.