From the Jewish Christian world of Matthew, we move to the much more gentile outlook of the two-volume work known as Luke-Acts. The gentile character of this work, however, should not be over-stressed. The Jewish atmosphere which pervades the gospel suggests that many of the recipients of Luke's work did not convert from paganism but were previously sympathetic towards Judaism. Luke's interest in table-fellowship and the Law indicates that his audience included many people who had been Jews and God fearers before their conversion to Christianity.

Like the other gospel writers, Luke probably had a specific community in mind. Exactly where this community was located is unknown. Perhaps the most that can be said with certainty is that it was in a large city of the Roman Empire. Although various cities have been suggested – for example, Caesarea, Rome or Philippi – tradition associates Luke-Acts with Antioch. This would make good sense of the prominence in Acts of that city (11.19–13.3). Furthermore, if the numerous references to Roman officials and soldiers throughout Luke-Acts reflect Luke's own community, the headquarters of the Syrian legate would be a likely place to find such people.

The dating of Luke-Acts is similarly uncertain. Arguing that Luke does not know the outcome of Paul's trial in Rome, several scholars suggest that the whole two-volume work is to be dated to the early 60s. Probably the majority of commentators today, however, assume that Luke used Mark in the composition of his gospel and that Luke 21.20–4 presupposes the fall of Jerusalem, both of which would indicate a later date.