In this paper, firstly, we introduce the notion of matching Rota–Baxter modules, which generalizes the notions of matching Rota–Baxter algebras and Rota–Baxter modules, and give its characteristic and construction. Secondly, we give the relation between matching Rota–Baxter modules and other modules structure. Finally, we introduce the notion of matching [Formula: see text]-operators of associative algebras which also generalizes the notion of matching Rota–Baxter algebras and give the solution of polarized associative Yang–Baxter equation by using the matching [Formula: see text]-operators of associative algebras. In addition, we introduce the definitions of the compatible matching [Formula: see text]-operators of associative algebras, matching Nijenhui operators, and compatible matching dendriform algebras, and consider their connection.