The purpose of this study is to investigate the direction of language intervention in children with intellectual disabilities based on the embedded cognitive theory, language acquisition based on sensory movement representation, language understanding through embodied simulation, and social cognitive process based on mirror neuron theory did. The results of this study are as follows: First, the language acquisition intervention for children with intellectual disabilities is to acquire concepts and to associate them with symbols by expressing experiences of sensory movement in real life. It also allows students to learn words through body senses such as balance, perspective, and space. Second, language intervention for children with intellectual disabilities should be conducted in the direction of deriving language understanding and action plan based on environmental context - driven behaviors. Third, language intervention in children with intellectual disability should be done in the direction of empathizing with others' emotions with their clues and grasping their intentions. As mentioned above, the cognitive theory that is embodied is said that the language is learned through the sensory movement representation, understood through the embodied simulation, and is used through understanding the empathy and intention through the body. Therefore, language intervention in children with intellectual disabilities should be a language intervention using perceptual movement representation, embodied simulation, emotional empathy through the body.