The duality of N=6 Chern-Simons theory with matter in three-dimensional space-time (or ABJM) to type IIA string theory on AdS$_4$ x CP$^3$ background is a lower-dimensional cousin to the conventional AdS$_5$/CFT$_4$ setup. There is a number of indications that ABJM scattering amplitudes might have a dual description in terms of a holonomy of a supergauge connection on a null polygonal contour in a way analogous to the four-dimensional superconformal Yang-Mills theory. However, so far its explicit implementations evaded a successful completion. The difficulty is intimately tied with the lack of the self-T-duality of the sigma model on the string side of the gauge/string correspondence. Unscathed by the last misfortunate virtue, we initiate with this study the application of the pentagon paradigm to scattering amplitudes of the theory. With the language being democratic and nondiscriminatory to whether one considers a Wilson loop expectation value or an amplitude, the success in the application of the program points towards a possible unified observable on the field theory side. The current consideration was limited to two-loop perturbation theory in the planar limit, begging for higher loop data in order to bootstrap the analysis to all orders in 't Hooft coupling.