This research aims to develop mathematical learning materials for understanding geometric sequences and series within the context of Malay Islamic culture which can provide a valid and practical connection to mathematics and enhance mathematical comprehension skills. The research follows the Tessmer 1993 research procedure encompassing two stages introduction and prototyping with a formative evaluation process. The research findings indicate that the learning materials are suitable for implementation as demonstrated by assessments. The validity of the materials as assessed by experts is 93% signifying their high suitability. The practicality of the learning materials based on student feedback is 79% indicating their practical utility. As for their potential to enhance mathematical abilities the results show an 82% positive impact on mathematical understanding abilities as determined from student practice. Furthermore the mathematical understanding ability of students using these learning materials was rated at 75% indicating a high level of comprehension of geometric sequence and series content. Consequently the developed learning materials are suitable for use in the educational process. PDF