Becker was jailed for two-and-half years at the end of April after being found guilty of concealing £2.5million of assets to avoid paying money he owed after his bankruptcy.
The six-time grand slam champion's girlfriend, Lilian de Carvalho Monteiro, and his son, Noah, were in Djokovic's box on Centre Court for his first and second-round matches at Wimbledon.
Djokovic had Becker in his corner for three years as his coach until the end of 2016.
The legendary Serbian has not been in direct contact with Becker, but vowed after outclassing Thanasi Kokkinakis at SW19 on Wednesday that he will always be there for the 54-year-old and his relatives.
He said during a media conference at the All England Club: "I haven't been communicating directly with him, but I've been communicating to him through them [Becker's family] and I was really glad to have hosted his girlfriend and his son Noah for my first round and now today second-round match.
"Noah and his younger brother, Elias, are going to visit Boris I think in the next few days for the first time since he went to prison and I've been just trying to give support to people around him, his closest people, his family members because I consider Boris as a family member. He's someone that I greatly appreciate, respect and care about.
"We've been through a lot together and during those three years of collaboration and our relationship dates back even before that. After we finished our professional relationship we always stayed close; him with my team, my agents and my family.
"It breaks my heart to see what is happening to him, so this is a little gesture of friendship to invite them. He knows and they now they can always count on me for whatever support or help I can provide."