Here, Luke summarizes his first book, the Gospel of Luke, which he wrote for Theophilus. Luke also calls him “most excellent” (Luke 1:3). This title indicates that he was a person of very important social status (compare Acts 23:26; 24:2; 26:25). He was probably a financial donor or patron who helped Luke with the costs of publishing or distributing his work (see study note on Luke 1:3).