The objective of this research, is to analyze the discourse in the “Orientaciones para la Contextualización de los Planes y Programas para la Educación Intercultural Bilingüe” in order to build a conceptual scheme about the mathematical teaching and learning process that the Ministry of Education of Chile proposes for the Educational Institutions with a high concentration of Mapuche students. The curricular document covers the first levels of Elementary School (6-9 year olds) and proposes an education based on respect and comprehension of the knowledge of the indigenous people and their ways of conceiving teaching and learning. This document is currently available from 2005 to the present (2014). To achieve the objective, the analytical processes used in this research are structured according to the Ground Theory using MAXQDA 10 software. The conclusions indicate that there are three key categories: Mathematics of the Mapuche, Context, and the Mapuche Language and that the curricular document reaches its greatest potential when the teacher who uses it has the following characteristics: knowledge of the mathematical aspects that are innate to the community and experience in the rural and bilingual schools (Spanish, Mapuche Language). Finally, two lines of action were examined: first, is the recovery of cultural mathematical knowledge; and second the integration of this cultural knowledge to the didactic processes of teaching and learning that potentiates instruction to the educators who do not possess the necessary tools to develop professionally in the Mapuche People context.