The Gospel of Luke, like Matthew and Mark, is written to a particular audience. Whereas Matthew wrote specifically for a Jewish audience and Mark for the Roman reader, Luke is written to the Greek-speaking world. The original Greek of this Gospel is very skilled and highly polished.
The book of Luke is actually the first of a two-part series—Luke and Acts—which chronicles the coming of the Savior and the beginnings of the early Church. Both were written to a believing, high official named Theophilus, which may be a pseudonym or “nickname” for a high Roman officer. The name translates “lover of God” or “friend of God.” Luke was Paul’s travelling companion in the Acts, as well as Paul’s personal physician (Col. 4:14), and the only Gentile author of a New Testament book.