Luke wrote this book to Theophilus. This was the same man to whom he wrote the gospel of Luke to Theophilus. Theophilus can be translated as “friend of God.” Some scholars think that Theolophilis was a man who helped Luke. Perhaps he helped him to write this book by giving him money. Other scholars think Luke wrote to anyone who loves God. That is, he wrote to all Christians.
Luke wrote about church as more people believed in Jesus. He wrote about the days immediately after Jesus’ death and resurrection until the time when Paul arrived in Rome. Luke wrote about the great things the Holy Spirit did to help people to know about Jesus. He also wrote about how both the Jews and Gentiles believed in Jesus.
Luke wrote this letter so that people would know what happened to the Christians after Jesus died and was resurrected. He wanted people to know that both the Jews and the Gentiles could be Christians. He wanted all people to believe in Jesus.