Both adults and children are active performers in mathematical activites, without often even being aware of it. That is why we have to find an appropriate way to approach children from the beginning of learning mathematical contents, which is the topic of this paper. The paper describes the psychological aspect of mathematical education, as well as the mathematical transition, which includes the continuous development of pre-mathematical skills with the regular use of concrete materials. A review of literature shows that the use of didactic materials is a benefit for further development of the child, and the paper gives examples of how this works in practice. Additionally, qualitative research was conducted as a part of this paper, with a focus on activities that involve using fingers as a didactic tool for learning the concept of numbers, counting, and addition and subtraction. The aim of the research was to answer the question which didactic materials that involve using fingers students showed special interest in, and how they used them. The results showed that the materials can be used for various mathematical purposes. Furthermore, first grade students showed the greatest interest in activities that include fingers as a means of learning the concept of numbers. In addition, with the use of specific materials, they perceived mathematics as play. This paper shows the importance of teachers' and educators' willingness and creativity in making abstract mathematical contents more understandable to children, and in raising the awareness about the importance of mathematics in everyday life.