We present Flow Matching for Reaction Coordinates (FMRC), a novel deep learning algorithm designed to identify optimal reaction coordinates (RC) in biomolecular reversible dynamics. FMRC is based on the mathematical principles of lumpability and decomposability, which we reformulate into a conditional probability framework for efficient data-driven optimization using deep generative models. While FMRC does not explicitly learn the well-established transfer operator or its eigenfunctions, it can effectively encode the dynamics of leading eigenfunctions of the system transfer operator into its low-dimensional RC space. We further quantitatively compare its performance with several state-of-the-art algorithms by evaluating the quality of Markov State Models (MSM) constructed in their respective RC spaces, demonstrating the superiority of FMRC in three increasingly complex biomolecular systems. Finally, we discuss its potential applications in downstream applications such as enhanced sampling methods and MSM construction.