Madonna and Jesus Luz: Kabbalah Couple

Looking as if she's certainly found that special someone following her divorce from Guy Ritchie, Madonna was spotted out at the Kabbalah Centre in New York City along with Valentine’s guest, alleged 22-year-old lover Jesus Luz.

With Lourdes and David Banda in tow, the Material Girl and her Brazilian model beau made separate arrivals - with Luz making his first appearance at the center after reportedly converting to Madge's faith from Catholicism due to his fascination with the pop star.

Prior to the trip, an insider told Daily Mail, "Jesus is totally taken with Madonna and is slightly in awe of her. Quite simply he can't get enough, and finds her utterly compelling and bewitching."

Their insider added, "The pair have spent a lot of time together in recent weeks and Madonna's chatted quite freely about her personal beliefs - especially Kabbalah. Madonna has offered to take him to the Kabbalah Centre in New York and he is exceedingly keen to take her up on that."

On a side note, Madonna has plenty to celebrate as of late, as she was just named as No. 1 on the list of Billboard's top-earning musicians of 2008, raking in $242.2 million through album and concert sales.

Celebrity Gossip

Enjoy the pictures of Madonna and Jesus Luz out at the Kabbalah Centre (February 14).