This paper conceptualizes children's mathematical thinking from a materialist perspective on language and mathematics. This perspective considers human and non-human bodies as ontologically equivalent; that is, as both being agentive, vibrant, and animated, thus resisting static representations. This conceptualization is an alternative to the interactionist and language-based models that have dominated research in language and mathematics. This conceptual approach informs the paper's non-hierarchical analysis of a bilingual classroom studying the concept of equivalent fractions. The non-hierarchical nature of this analysis permits a dynamic shift of focus from learners to materials to mathematical concepts. This non-traditional analysis informs the paper's final discussion regarding the nature of children's mathematical thinking. The discussion highlights how working outside language-based interactionist models provides an alternative view of children and artefacts as equal partners working within and as part of the vibrant boundaries between matter and meaning.