This study aims to develop learning activities to contribute to the theory based on empirical activities in learning the topic of summation involving negative numbers. This research also develops learning activities that combine context and models that students can apply to understand the topic. The type of research used to attain the objectives in this study is design research, each cycle consists of three steps, namely preliminary study, classroom experiment and retrospective method. The subjects of the study were grade 4 students and teachers at SD Islam Athirah Makassar. The results showed that to help students understand the concept of summation involving negative numbers, students must understand the concept of negative numbers and use the number line model to count. This can be supported by the context of equilibrium and the number line as a representation of the negative numbers. In classroom learning, the use of context stimulates students to think informally, furthermore, by indicating a state using numbers and with the help of a number line model, students can solve mathematical problems at a formal level.
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