Expositor's Bible Commentary Commentary Luke 1:3

"it seemed good to me also, having traced the course of all things accurately from the first, to write unto thee in order, most excellent Theophilus;" — Luke 1:3 (ASV)

Luke now describes his own work of investigation and writing. The word “everything” may partially explain how his work differed from that of the “many” (v.1) and also from that of Mark—namely, in its greater comprehensiveness. He plans to start from the beginning of Jesus’ ministry and to record his research accurately and in an orderly manner. We cannot determine from this preface alone whether Luke is referring to a chronological or to a thematic order.

The identity of Theophilus is unknown. The name (“friend of God”) might be either a symbol or a substitute for the true name of Luke’s addressee. Theophilus was, however, a proper name, and “most excellent” naturally suggests an actual person of some distinction. He may have been Luke’s literary patron or publisher, after the custom of the times.