Mathews's 13th half-century -- third in this series -- took Sri Lanka to 302-6 at lunch as they added an invaluable 82 for the loss of Prasanna Jayawardene (35), after resuming at 220-5.
Debutant Dilruwan Perera was the other not out batsman with 29 as Sri Lanka crossed the 300-mark in the two-and-a-half hour session, extended due to Friday prayers.
Mathews, who hit 91 and a career best 157 not out in the drawn first Test in Abu Dhabi, was the picture of determination as he held the innings together, adding 73 for the sixth wicket and another unbroken 63 runs for the seventh with Perera.
Pakistan did waste their second referral when Mathews, on 34, was given not out by English umpire Richard Kettleborough, and TV replays showed the ball missing the stumps.
Mathews then hit Junaid Khan for a boundary, and in his next over took a single to complete his half-century. He has so far hit four boundaries.
Mohammad Talha and Saeed Ajmal have two wickets apiece.
Perera hit Abdul Rehman for a big six and ably supported his skipper as they look to add more runs in the second session.
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