We perceive reality in parts by our five senses which have their physical limitations. The conceptual distinctions where one quality ends and the other starts are social and mental constructs. To dialectical materialism abstracting means drawing these boundaries in the context of process and relations.
Abstracting a thesis as a process answers what it is.
Abstracting a thesis as a relation answers what contributes to its Form and Essence.
Processes may appear to have stopped. They don't.
Relations may appear to be independent. They aren't.
Every thesis therefore must be understood as a process and a relation.