Author: Luke; see note 31 in Luke 1.
Time of Writing: A.D. 67 or 68, after the Gospel of Luke was written (1:1).
Place of Writing: Perhaps Rome (cf. Phil. 1:24; 2 Tim. 4:11).
Recipient: Theophilus (1:1), see note 32c в in Luke 1.
This is how denominations are formed. The main direction is to come out of the system; it cannot change. "I began to realize that our practices have differed and deviated from our vision. Our vision was the same, our teaching was mostly the same, the truth is always the same, but our practice has really differed."