I’m not sure who “Theo” is, but I sure do appreciate him. There really isn’t any clear idea among scholars as to who Theophilus was, but we do know a few things. He was most likely either a believer or at least a “god-fearer” (a gentile who converted to Judaism). He had some previous knowledge because Luke refers to “things [he has been] taught.” And we know that he is the one who most likely bankrolled Luke’s gospel account. Some would even say that “Theophilus” doesn’t exist and that the term refers to believers in general (Theophilus translates into “beloved of God”). Whoever he is, I’m thankful for the gospel that is written to him.
Luke’s account begins with a very classical opening common among Greek histories. He sets out to bring together “everything from the beginning”, taking into account the “eyewitnesses” and the accounts of the “servants of the word.” (early preachers) He expects to write an “orderly account” so that he can give his readers “certainty of the things [we] have been taught.”
What does this mean for us? It means that we can expect Luke’s account to be carefully organized around one purpose – assurance. He sets out to bolster faith and in reading his account we can expect our faith will be bolstered as well.
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One side note: Luke mentions that others have written accounts, which (presumably) he uses in his gospel as resources. Scholars think this is why there is a strong connection between Mark (believed to be the 1st gospel written), Luke, and Matthew. These 3 are what are called the synoptic gospels because they parallel each other so closely in providing a historical synopsis of the life of Jesus.