<p style="text-align: justify;">Teacher knowledge is one of the main factors in the quality of mathematics learning. Many mathematics teachers have difficulty using proportional reasoning. Proportional reasoning is one of the essential aspects of the middle school mathematics curriculum to develop students' mathematical thinking. Teachers should realize that developing proportional reasoning is not an easy task. In this study, we investigated how teachers give proportional reasoning about the concept of proportional and non-proportional situations, especially in making sense of them. The research subjects were mathematics teachers who had taught proportional-related material. Data was collected using task-based interviews outside the teacher's working hours. Data analysis and interpretation were completed using a framework meaning-based approach. The results of the data analysis showed that the teacher is careful in understanding information, is aware of multiple meanings, and knows key information in understanding the contextual structure of proportional and non-proportional situations. Furthermore, they are also able to identify additive and multiplication relationships, have flexibility in understanding proportional and non-proportional situations separately or collectively, and understand problem-solving systematics in detail.</p>