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Functionally graded materials have found extensive applications in the aerospace industry and solar energy systems due to their excellent performance in enhancing heat transfer/insulation. Developing corresponding theoretical frameworks for the coupled radiation and conduction heat transfer (CRCHT) is crucial for unlocking their full potential and expanding their applicability in various high-performance and critical applications. Considering the limitations of existing frameworks in addressing CRCHT problems in practical applications, such as the explicit iteration procedure and the linearization assumption, a fully implicit framework as the source value caching function Monte Carlo (SVC-FMC) method is proposed based on the null collision reverse Monte Carlo and the Green's Function Markov Superposition Monte Carlo, which are suitable for solving the radiative transfer equation and the energy equation within non-uniform media. The accuracy of the proposed method is validated with different heat transfer systems. It was observed that the maximum root mean square error during the verification process did not exceed 0.08, thereby demonstrating the efficacy of SVC-FMC in analyzing CRCHT processes involving gradient materials. Results reveal that the material properties that transcend the functional distribution form will augment the strengthening effect of heat transfer/insulation. The scattering characteristics significantly influence the strengthening effect caused by refractive index distribution.