I don't understand why you create all those zeros.
Maybe you'd like to return a matrix?
context <- function (a,b,c)
{
t = 0.4
m = 0.2
U = t*a + b/seq_len(c) - 0.224
as.matrix(U)
}
context(2,3,7)
# [,1]
#[1,] 3.576000
#[2,] 2.076000
#[3,] 1.576000
#[4,] 1.326000
#[5,] 1.176000
#[6,] 1.076000
#[7,] 1.004571