材料 (cái liào) literally combines 材 (cái), meaning 'timber' or 'raw material', and 料 (liào), meaning 'to consider' or 'substance'—together suggesting 'raw substance used for a purpose'. It most commonly means 'material' in both physical and abstract senses: physical substances like wood or plastic, as well as informational resources such as written sources, data, or evidence.

The word appears frequently in academic, professional, and everyday contexts—for example, when gathering research materials, preparing teaching resources, or discussing documentary evidence. It is neutral in register and widely used across spoken and written Chinese. Unlike the more technical term 原料 (yuán liào, 'raw material'), 材料 carries broader connotations, including non-physical content like interview transcripts or case files.