The property of distribution allows the mathematical understanding of two elements that have no relation to each other but are both related to a common element. Indeed, it can be generalized to describe any number of elements that have no relation to each other though they are all related to a common element. From accepting the distributive property of relationships meaningful relationships arise that explain reality. Reality says that compound elements can break up into new relationship, this paper shows that with the proper notation, proper symbolism. Relationship theory can explain what is in a box and table as well as what happens in particle colliders. The abstraction of relationships allows the comparison of relationships between diverse phenomena. The reality of human divorce in terms of relationships is no different from many chemical relationships in terms of relationship theory, they are the same in a mathematical abstract concept, as abstractions they have the same mathematical structure. This abstraction is needed for those who desire to understand how the universe operates. Applications of the theory are given with everyday realities like putting things in boxes and on tables. Since existence is about relationships, mathematics needs the abstraction of relationships, and this paper successfully lays that foundation.