It is authored by Paul the Apostle and Timothy (2 Corinthians 1:1) in Macedonia in 55–56 CE.

Some early manuscripts containing the text of this chapter are: Timothy's name is also associated with Paul's name in the Epistles to the Philippians, Colossians, both of those written to the Thessalonians, and in that to Philemon.

[4] Paul's preface to his letter begins in 2 Corinthians 1:3 with a thanksgiving to God the "father of mercies" (Ancient Greek: ο πατηρ των οικτιρμων, ho pater tov oiktirmon), a Jewish term frequently used in prayer.

[5] The plural ('mercies') generates a strong sense of God's many mercies alongside God's merciful nature; James uses a similar expression, (Ancient Greek: ο πατηρ των φωτων ho pater tov photon, the father of lights), in James 1:17.

Easton's Bible Dictionary suggests "it was probably written at Philippi, or, as some think, Thessalonica".