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Understanding on concept is required for learners in Elementary schools. It takes a role as a support system needed in learning process for students and is called as smart education. It is hoped that students would more easily absorb the material received so that it would be easier to work on the problems arised in smart education. Noting these needs, the development of smart education in learning mathematics was required for students especially in the ability of understanding mathematical concepts. The research method in this research used the stage of developing teaching material consisting of three definitions, design and development. At the stage of define, there were first two plans; designing the product design format required consisted of a preliminary studio, student analysis, task analysis and concept analysis. While designing the design format in stage of design was a product format that was developed including cover, basic competencies, assessment indicators, question indicators, questions to be done, as well as scoring instructions; the second was designing the initial draft of the product. The next stage of development was at the stage of development including expert validation, stage I revision, limited trials conducted to understand the product readability before conducting large scale trials.