Theoretical is a synonym of Abstract. Abstract is related to Idea. Idea is related to Conception. 
Jump is related to Basketball. you are likely to find Basketball in/at/on Closet. you are likely to find Shirt in/at/on Closet. 
Theoretical <--Synonym--> Abstract <--RelatedTo--> Idea <--RelatedTo--> Conception 
Jump <--RelatedTo--> Basketball --AtLocation--> Closet <--AtLocation-- Shirt 