Kuecker uses an artillery of social identity theory to demonstrate that in Luke's narrative the Spirit is the central figure in the formation of a new social identity. In his argumenation Kuecker provides extended exegetical treatments of Luke 1-4 and Acts 1-15. He shows that Luke 1-4 establishes a foundation for Luke's understanding of the relationship between human identity, the Spirit, and the 'other' - especially as it relates to the distribution of in-group benefits beyond group boundaries. With regard to Acts 1-15, Kuecker shows that the Spirit acts whenever human identity is in question in order to transform communities and individuals via the formation of a new social identity.

Kuecker argues that Luke depicts this Spirit-formed social identity as a different way of being human in community, relative to the normative identity processes of other groups in his narrative. This transformed identity produces profound expressions of interethnic reconciliation in Luke-Acts expressed through reformed economic practice, impressive intergroup hospitality, and a reoriented use of ethnic language.