Through in-depth interviews with 12 stakeholders involved in return migration and entrepreneurship in Taolinsi Town, Miluo City, Hunan Province, this study employs a grounded theory methodology to explore the dynamic mechanism of migrant workers transitioning from return migration to entrepreneurship. The findings reveal that: both family calling and hometown calling jointly drive migrant workers' return migration. The entrepreneurial mechanism post-return is characterized by a dynamic Person-Environment Fit achieved through the interplay of entrepreneurial opportunities, discovered both individually and through government guidance, along with driving forces such as family support and prior experience, and resisting forces stemming from industry shifts and identity transformation. The entire transition from return to entrepreneurship is calling-driven, manifesting as a progression from the source of calling to perceiving a calling and subsequently living a calling.