Alright everyone I hope you are as interested in this topic as I am.
Back in high-school I was working with a very long and boring problem full of pesky equations. Being talented at distracting myself I started pondering: Just what exactly is an equation, what is a number or a "concept"? Is it physical? If not how does it exist? The first word that came to mind was relationship. We explain one system in the universe by comparison to another. Humans developed concepts to make these relationships and patterns more general or constant, as you can take the math for one system and apply it to similar one by carrying that concept in your mind. Equations are just a formal way to describe a system and cram multiple concepts into one place, numbers/ variables are the pieces. Where does immaterial come in? This has been my puzzle. I would say that math, numbers and concepts are composed of energy because on some level they have an effect and without forms of energy there would be nothing to calculate or imagine in the first place! You hear people say that thoughts or concepts are abstract and not of a physical nature and I think most of the time they aren't really thinking about it or have a sloppy definition of physical nature. My hunch is that because a concept can be false or fail to manifest in the world as described/ imagined by its maker we put less value on its reality. For example if I have the concept in my head E=mc, it's a false concept/ it isn't "real" (let's assume Einstein was right) but I would say that the concept E=mc still holds physical form, in my mind. I sort of wrote that in a rush so forgive me for any grammatical errors or conceptual confusion.
Agree? Disagree? Unsure? Discuss discuss discuss!