Elderly users are unable to adapt to the technological dividend brought by the internet of everything as soon as possible due to the deterioration in cognitive and perceptual functions, especially in the state of development of modern intelligent homes whose users’ practical operational capabilities cannot be matched. This situation creates a digital divide in which older users also need helpmate intelligent home systems. Current research on innovative home systems often lacks a focus on the elderly and a matching mapping between smart homes and operational capabilities. Therefore, this study proposes a theoretical approach and model based on the matching between smart home functions and older users’ abilities. This modelling path provides specific guidance for actual smart home design practices. This study outlines the methodology, theoretical derivation, and construction of the user capability gradient for matching functions and requirements of elderly users. Based on a theoretical model, experimental data, and threshold law in practical application, the age-appropriate intelligent home control system is developed independently, and the integrated development of hardware and software cloud synergy is realised for the user pain points of elderly users to make up for the gap at this research level.