Teaching materials are crucial in the learning process, especially in Arabic language acquisition. "Al-'Arabiyyah Lil Hayah" serves as a reference guide for new students enrolled in the Special Program for Arabic Language Development (PKPBA) at UIN Maulana Malik Ibrahim Malang, providing a structured approach to enhance Arabic language skills across various academic disciplines. This study analyzes the book through the lens of the theory of different levels of teaching materials proposed by Brian Tomlinson and Hitomi Masuhara. Utilizing a literature study with a qualitative approach, data were collected through documentation techniques and analyzed using the Miles, Huberman, and Saldana model, which includes data condensation, presentation, and conclusion drawing. The findings indicate that the four volumes of "Al-'Arabiyyah Lil Hayah" largely align with the recommendations of Tomlinson and Masuhara at basic, intermediate, and high levels. However, certain gaps remain, notably the absence of a comprehensive comprehension approach in Volume 1 and a deficiency in extensive reading and listening activities in Volumes 2 and 3. Additionally, Volume 4 lacks real-world professional language use materials, such as newspapers and research reports, which are essential for high-level learners. These shortcomings highlight a disconnect between the theoretical framework and the practical needs of students. Consequently, this research underscores the need for future studies to conduct a more thorough analysis of the suitability of the content, learning activities, and instructional approaches utilized in "Al-'Arabiyyah Lil Hayah," ensuring they effectively address the specific needs and characteristics of students at UIN Maulana Malik Ibrahim Malang.