This chapter examines the Little Flock (or ‘local churches’), a now-global and multi-ethnic Christian community founded by Watchman Nee arguing that it contextualized the Pentecostal event of Acts 2 in ways distinct from Western Pentecostalism. While Nee and his protégé Witness Lee distanced themselves from Pentecostal labels, their theology and practices reflect a nuanced engagement with Pentecostal spirituality, blending it with transnational cultural and spiritual dynamics. The study traces Nee’s dual heritage as a third-generation Christian educated in Confucian classics and Western Christian education, highlighting how his conversion under revivalist Dora Yu and mentorship by Margaret E. Barber shaped his Christocentric theology. His 1935 encounter with the Pentecostal movement initially spurred enthusiasm but later led to rejection of disorderly manifestations. This tension catalyzed a theological pivot from Christocentrism to a Pneuma-Christocentric framework, emphasizing the Holy Spirit’s indwelling (for sanctification) and outpouring (for empowerment), articulated through hymns and sermons reinterpreting Christ as the ‘life-giving Spirit’ (1 Cor. 15:45). The chapter identifies the Little Flock’s five-fold embodiment of the Pentecost. Their unique contextualization of the Pentecost—prioritizing communal spirituality and transcultural adaptability—offers a paradigm for understanding global Christian movements that navigate local spiritual landscapes while resisting assimilation to dominant frameworks.