The integration of digital media in Islamic Religious Education (PAI) under the Merdeka Curriculum presents a paradigm shift toward student-centered learning. However, existing literature predominantly focuses on practical implementation, leaving a critical gap in understanding the cognitive and conceptual mechanisms underlying digital-spiritual learning in early childhood. This study addresses this gap by proposing a conceptual model of "Digital-Spiritual Scaffolding," which extends Richard E. Mayer’s Multimedia Learning Theory into the context of religious education. Employing a qualitative case study approach, data were collected through observations, in-depth interviews, and documentation involving PAI teachers, students, and school leaders in an Indonesian elementary school. The findings reveal that digital multimedia does not merely deliver content but functions as a dual-channel cognitive and affective scaffold. By visualizing abstract worship practices and enabling differentiated instruction, digital tools minimize cognitive overload while maximizing spiritual engagement and character internalization. Theoretically, this study generates a new insight: in religious education, multimedia learning transcends mere cognitive retention to foster experiential spirituality, thereby extending Mayer’s theory by introducing an affective-spiritual dimension to dual-channel processing. Practically, it highlights that teacher adaptability and pedagogical resilience are crucial in navigating infrastructural constraints, ensuring the holistic development of students in the digital era.