This is the audience in Luke.
Luke 21
1 And he looked up, and saw the rich men casting their gifts into the treasury.
2 And he saw also a certain poor widow casting in thither two mites.
3 And he said, Of a truth I say unto you, that this poor widow hath cast in more than they all:
4 For all these have of their abundance cast in unto the offerings of God: but she of her penury hath cast in all the living that she had.
5 And as some spake of the temple, how it was adorned with goodly stones and gifts, he said,
6 As for these things which ye behold, the days will come, in the which there shall not be left one stone upon another, that shall not be thrown down.
It is inconclusive. Fortunately, Jesus left us with two other parallel passages in Matthew 24 and Mark 13.
Dan
It is clear who the audience in what Luke recorded, just what the scriptures indicate.
Here is the preceding verses that lead into Luke 21. The scriptures are clear and they do show us the truth.
39 Then
some of the scribes answered and said, "Teacher, You have spoken well." 40 But after that they dared not question Him anymore. 41 And He said to them, "How can they say that the Christ is the Son of David? 42 Now David himself said in the Book of Psalms: 'The Lord said to my Lord, "Sit at My right hand, 43 Till I make Your enemies Your footstool." ' 44 "Therefore David calls Him 'Lord'; how is He then his Son?" 45
Then, in the hearing of all the people, He said to His disciples, 46 "Beware of the scribes, who desire to go around in long robes, love greetings in the marketplaces, the best seats in the synagogues, and the best places at feasts, 47 who devour widows' houses, and for a pretense make long prayers. These will receive greater condemnation." 1
And He looked up and saw the rich putting their gifts into the treasury, 2 and He saw also a certain poor widow putting in two mites. 3 So He said, "Truly I say to you that
this poor widow has put in more than all; 4 for all these out of their abundance have put in offerings for God, but she out of her poverty put in all the livelihood that she had." 5 Then, as some spoke of the temple, how it was adorned with beautiful stones and donations, He said,
Luke 20:39-21:5
Jesus was in the Temple area when He taught in the hearing of all the people, as well as the scribes and Sadducees.
Please copy and paste this set of scriptures and highlight in a different color the phrases that make it inconclusive, to distinguish from the phrase
Now as He sat on the Mount of Olives, His Disciples came to Him privately.
To me, it is clear, here in Luke 21 Jesus is teaching in the Temple area, and made it a point in the hearing of all the people, including the scribe and Sadducees, to announce the surrounding of Jerusalem, which was prophesied in Zechariah 12.
JLB