you are likely to find Magic in/at/on Air. Air is related to Matter. Matter is related to Rub. Rub is related to Application. 
Main is related to Idea. Idea is related to Theory. Theory is a type of Explanation. Accounting is a type of Explanation. 
Magic --AtLocation--> Air <--RelatedTo--> Matter <--RelatedTo--> Rub <--RelatedTo--> Application 
Main <--RelatedTo--> Idea <--RelatedTo--> Theory --IsA--> Explanation <--IsA-- Accounting 