The Gospel of Luke starts with :Dedication to Theophilus Luk 1:1...

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    The Gospel of Luke starts with edication to Theophilus
    Luk 1:1 Dear Theophilus: Many people have done their best to write a report of the things that have taken place among us.
    Luk 1:2 They wrote what we have been told by those who saw these things from the beginning and who proclaimed the message.

    "saw these things from the beginning and who proclaimed the message." sounds like eye witness accounts to me.
 
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