In verses 16 and 17, Paul is saying that as a result of this, we no longer look at things the way we did before. "From now on, we regard no one according to the flesh." Before, we always regarded everybody according to the flesh. Now, we regard no one according to the flesh. You see, conversion means a change of perspective has taken place. One set of conditions is passing out of the way.
That is the way conversion is. The "old" passes away. The "new" comes into its place. A process is talking place. A transformation is gradually taking place in our lives. And, as Paul describes it here, we no longer look at things according to the flesh. Now we look at things according to the Spirit. That is, a converted person does. So, a transformation is talking place—from a worldly point of view to a spiritual one. And the first step—in the context of II Corinthians 5—is to be reconciled to God.
So those are the kinds of names we used to carry, but we no longer do. We are now Christians with a new name. Or listen to the way Paul puts it to the Corinthians in II Corinthians 5, verse 16.
Please turn with me to Acts 11, verse 6. Now Paul no longer thought of people God called to be Christians in those physical groups, so he used new names for them now. He no longer wanted to know what they were, but what they are, which is Christian, that is, followers of Christ.