- Theophilus and primarily Gentile Christians
- God's sovereign rule over history. The promises God made through the prophets are already being fulfilled.
- The arrival and actual presence of the kingdom of God. Nevertheless, the consummation of the kingdom is still a future event, a blessed hope for which the church prays.
- The coming and indwelling of the Holy Spirit upon Jesus and his followers. The Spirit is present in the Gospel of Luke, from the births of John the Baptist and Jesus to the end. The Spirit is present at Jesus' dedication in the temple, his baptism, temptation, early ministry, and first sermon. The Holy Spirit is central to the message of John the Baptist, and Jesus at his ascension promises the Spirit's future coming in power.
- The great reversal taking place in the world, which the first are becoming last and the last are becoming first, the proud are being brought low and the humble are being exalted. Luke places great emphasis on God's love for the poor, tax collectors, outcasts, sinners, women, Samaritans, and Gentiles. In keeping with this concern, many of the episodes that appear only in Luke's Gospel feature the welcome of an outcast (the Christmas shepherds, the Prodigal Son, the persistent widow, Zacchaeus, etc).
- Believers are to live a life of prayer and practice good stewardship with their possessions. In Luke's narrative, prayer occurs at every major point in Jesus' life: at his baptism; at his selection of the Twelve; at Peter's confession; at Jesus' transfiguration; in his teaching of the Lord's Prayer; before Peter's denial, etc.
- The danger of riches is constantly emphasized in Luke, for the love of riches chokes out the seed of the gospel and keeps it from becoming fruitful. This danger is so great that Jesus often warns his readers not to set their hearts upon riches and give generously to the poor. The woes pronounced upon haughty rich people stand in sharp contrast to the blessings pronounced upon the humble poor.