The first verse of this book indicates its origin: it is the second of two "treatises" prepared for Theophilus by Luke, one of the evangelists.
At the beginning of his Gospel, Luke reports: "Inasmuch as many have taken in hand to set in order a narrative of those things which have been fulfilled among us, just as those who from the beginning were eyewitnesses and ministers of the word delivered them to us, it seemed good to me also, having had perfect understanding of all things from the very first, to write to you an orderly account, most excellent Theophilus, that you may know the certainty of those things in which you were instructed." Undoubtedly, the Gospel was his first "treatise".
Luke was a Gentile, possibly a physician in Troas, and was companion in some of Paul's journeys, being called the "beloved physician" by this apostle (Colossians 4:14). He was with Paul during his first imprisonment in Rome (Philemon 1:24 and Colossians 4:14) and the last mention of him is found in 2 Timothy 4:11. He was personally witness to much that he reports in Acts.
Theophilus, whose name means "lover of God", only appears twice. As Luke refers to him as "most excellent", an expression used by Paul when speaking to the Roman procurator Felix, one can assume that he was an authority or person of high social status at that time.
In writing these two treatises, Luke methodically followed a plan:
To report what the Lord Jesus had done and taught, as he himself had determined in his thorough research in a coordinated manner. This he did in his Gospel.
Therefore, the book of Acts contains only part of the history of the growth of Christ's church in its early years, which Luke witnessed or personally managed to verify.
It principally puts on record the early acts of Peter in the beginning, and then those of Paul until the expiration of two years from the first imprisonment of Paul in Rome, when Luke finished this treatise. We find almost nothing about the other apostles, who undoubtedly also developed their own ministry.
It is the book of the "beginnings", following what the Lord Jesus commanded the apostles: "be my witnesses both in Jerusalem and in all Judea and Samaria and to the ends of the earth." We see in the book how this began, in that same order.
Luke had finished his first book, the Gospel, with the ascension of the Lord Jesus Christ into heaven, and reporting that the disciples, having worshipped Him, returned to Jerusalem, and were continually in the temple, praising and blessing God.
In Acts, Luke reminds us that the resurrection of the Lord Jesus was a reality, and that He appeared to the eleven apostles several times (ten of them recorded in the Bible), during a period of forty days, giving undeniable proofs that He was alive. During this time, He spoke to them about the kingdom of God. His words are not recorded, but the teaching permeates the entire New Testament.
1 The former account I made, O Theophilus, of all that Jesus began both to do and teach,
2 until the day in which He was taken up, after He through the Holy Spirit had given commandments to the apostles whom He had chosen,
3 to whom He also presented Himself alive after His suffering by many infallible proofs, being seen by them during forty days and speaking of the things pertaining to the kingdom of God.
Book of Acts, chapter 1, verses 1 to 3