Theophilus in Smiths Bible Dictionary

(friend of God) the person to whom St. Luke inscribes his Gospel and the Acts of the Apostles. Lu 1:3; Ac 1:1 From the honorable epithet applied to him in Lu 1:3 it has been argued with much probability that he was a person in high official position. All that can be conjectured with any degree of safety concerning him comes to this, that he was a Gentile of rank and consideration who came under the influence of St. Luke or under that of St. Paul at Rome, and was converted to the Christian faith.