You can use graphics that contain gradients to create a matte that blends from one level of the matte colour to another level. A gradient matte is useful for blending paint strokes or creating soft edges.
To create a gradient matte, draw a graphic with a gradient on the matte, and then use the Channel Editor to change the “a” channel of the start or end colour of the gradient. See Creating Graphics, and Changing the Object Gradient.