A minority view[who?] identifies Theophilus as a later high priest: Mattathias ben Theophilus who served from 65 to 66. Note that Luke refers to high priest Joseph ben Caiaphas simply as "Caiaphas".[10] Thus, the reasoning goes, Luke used this pattern when addressing Theophilus.
Either Theophilus could have been addressed by luke. If it were the earlier Theophilus then we would assume that he continued to live well beyond his office as high priest was over. If it was the later Theophilus we would have to assume that Luke knew him well before his appointment to office and that the Gospel of Luke in book of Acts for compiled partly possibly under his request but also due to a possible friendship with luke; which friendship could apply to either Theophilus.
Either Theophilus could have been addressed by luke. If it were the earlier Theophilus then we would assume that he continued to live well beyond his office as high priest was over. If it was the later Theophilus we would have to assume that Luke knew him well before his appointment to office and that the Gospel of Luke in book of Acts for compiled partly possibly under his request but also due to a possible friendship with luke; which friendship could apply to either Theophilus.