Turing developed the concept of the Turing machine through mathematical abstraction to formally define computation. He isolated the essential aspects of computation by abstracting away from implementation details like the physical system and psychological activities. This abstraction led to the definition of an algorithm as a set of well-defined instructions executable by an abstract computing agent. The Church-Turing thesis then asserts that all effectively calculable functions are computable by a Turing machine. Turing's abstraction approach provides a maximally idealized notion of a rational computational agent.