This paper presents a new perspective on language transfer in second language acquisition, shifting the focus from traditional reliance on interlingual similarities to a cognitive process shaped by contextual mediation. On the basis of distributed cognition, we examine how contextual factors, ranging from immediate social situations to broader cultural frameworks, play a crucial role in language transfer. The study suggests that effective language teaching should focus not only on correcting errors but also on developing learners’ awareness of contextual cues and their ability to adapt language use appropriately. This context-based approach provides fresh insights for addressing transfer-related challenges in foreign language learning.