Materia System

[Rentahamster]

It doesn't make perfect sense. People are reading too much into this.

"By using the armor and weapons that you equip yourself with, you will generate "attachment points"* and when your attachment points reach 100% you will be able to convert them("them" means the points you've earned, not the gear) into "materia." This is known as "materia conversion." "Materia" is a crystallized form of the weapon and armor’s stats (Stats from the weapon, not the weapon itself) that the player has used and formed an attachment to. "

Actually, in this case the antecedent to the preposition "them" is ambiguous and can either refer to the points, or to the "armor and weapons".

If you read the original Japanese post, it's a little clearer that you turn the actual item into materia.