ok so basically (within the 10 chap interval) back when jin left the orphanage he had promised to go back for matthew but his employer or whoever that "man" was kept drugging him so he'd have no weakness when he faces their competitors. this drug caused him to forget his memories which is why he doesnt remember matthew.
fast forward to after the incident matthew gets drugged by the same medication used on jin, by the same "man". thats why he thinks hes in some dream/hallucination. matthew also ends up being put in the same room with a woman who seduces him, and he almost does it w/ her thinking she's jin but he pushes her away last minute. jin on the other hand is starting to get his memories of matthew back because he hasnt taken the drugs so frequently.