Romans 8:28-30 NASB
And we know that God causes all things to work together for good to those who love God, to those who are called according to His purpose.
For those whom He foreknew, He also predestined to become conformed to the image of His Son, so that He would be the firstborn among many brothers and sisters;
and these whom He predestined, He also called; and these whom He called, He also justified; and these whom He justified, He also glorified.
1) Who are those "called" according to His purpose? Those who love God. Thus created beings who exist and have chosen to love God. Some translation choose to include the article, thus reading those who are the called according to His purpose. Therefore those in view are those who have been transferred into Christ's spiritual body.
2) Who are those He foreknew? Those who have been individually called (placed within Christ's spiritual body) because they love God.
3) How did God foreknow them or what about them did He know beforehand? God's redemption plan was to choose believers that He credited with righteous faith.
4) What else did God plan and predestine for those chosen? To cause them to be conformed to the image of His Son.
5) Now in the present, God is implementing His redemption plan, calling those whose faith He credits, by setting them apart in Christ, the sanctifying work of the Holy Spirit.
6) And these placed into Christ, are made alive together with Christ, undergoing the washing of regeneration, which removes whatever God held against them, and thus are justified by the blood of Christ.
7) And therefore, our spiritual rebirth as children of God, glories us as siblings of Christ, made blameless and perfect and righteous. And of course, those who are "the called" have been glorified.