Mathematical concepts will be embedded if they can be imagined and appear in everyday life. Therefore, this study aims to develop Local Instructional Theory in context-based matrices' learning. Design research is adopted to achieve these objectives. The design research has three stages, namely, preliminary experiment, teaching experiment, and retrospective analysis. The study was conducted at a high school in Tangerang Selatan, Province of Banten, Indonesia. A preliminary teaching experiment was carried out in XI MIPA 1, and a teaching experiment was carried out in XI MIPA 2. The data was collected employing tests, observation, interviews, worksheets, and documentation in the form of video recordings, photos, and student journals. The results indicated that students were able to construct their concept of matrices through the context of favorites or hobbies (traveling and sport) as a starting point in compiling and defining matrices and continued with the matrices' multiplication concept (matrix scalar multiplication as repeated addition; terms and products of two matrices).