Abstraction is unreasonably effective in the realm of Computer Science.

Abstraction gives compounding leverage.

Each additional layer gives a multiplicative factor of leverage.

Abstraction is what allows a unit of code to have more than 1:1 value creation.

It can do this in the realm of Computer Science because computer science is perfectly precise.

Computers do precisely what you tell them (modulo cosmic rays).

This means you can reason perfectly about side effects in the system–even if it's sometimes beyond the grasp of a human mind.