The author of this book is unknown. Suggested authors have included Paul, Luke, Barnabas, Silas, Apollos, and others. The most common opinion is that the letter was written by Paul.

Much is unknown about the audience of Hebrews. Though it is addressed to both Jewish and Gentile Christians (since it mentions the Gentile Christian leader Timothy), much of the book emphasizes Christianity in relationship to Jewish teachings. The theme of persecution is strong, and the temple sacrificial system appears to still be in practice, indicating a time before the destruction of Jerusalem in AD 70. A likely audience was Jewish converts to Christianity, in Rome, during Nero's persecution of Christians between AD 64 and 68. The most likely date is around AD 67 when some of the persecution had passed and Timothy had been released from prison.

The writing is likely between AD 64—68 during Nero's persecution of Christians in Rome, and during the lifetime of Timothy. Most likely around AD 67, after Timothy had been released from prison.

The thirteen chapters of Hebrews address five main themes. The first theme teaches the superiority of Jesus (Hebrews 1:1—4:13). Jesus is superior to the angels (Hebrews 1:1—2:18), is greater than Moses (Hebrews 3), and offers a better "rest" (Hebrews 4:1–13).