Option Explicit
Function RecetteMat(ParamArray TPA()) As Variant()
Dim TVals(): TVals = TPA
CalcRecMat RecetteMat, TVals
End Function
Sub CalcRecMat(TR(), TVals())
Dim L&, C&
ReDim TR(1 To UBound(TVals(0),1), 1 To UBound(TVals) + 1)
For C = 1 To UBound(TR, 2)
For L = 1 To UBound(TR, 1): TR(L, C) = TVals(C - 1)(L, 1): Next L
Next C
End Sub