Take out a map of your town or city. Use a marker to circle locations you and your child frequent (ie: grocery store, library, school, etc.) as well as your home. Ask additional questions such as “Which is closer to our home- the school or grocery store?”
If the child struggles with determining which is 'near' or 'far' you can use string to show the distance between the states you are comparing. The shorter string represents the 'near' and the longer string represents the 'far.'