Applying the “human rights-based approach to development” (HRBAD) in practice is the biggest challenge facing advocates of human rights and development. This article seeks to bridge between. HRBAD at a theoretical level and the National Human Rights Action Plans (NHRAP) at a practical level in order to not merely provide a tool for putting HRBAD into practice but also to prepare a theoretical foundation for NHRAPs. To integrate HRBAD into NHRAPs, the whole conceptual space of development is mapped into a matrix called a “Substantive-Procedural Matrix of Development” (SPMD). This matrix helps states develop their plans within the road to development. The utility of this matrix as a heuristic will be demonstrated in the case of the right to health