I'm not saying those concepts are not difficult. But values, pointers and references are something that relate to memory. You can simulate in a paper how is a v

I'm not saying those concepts are not difficult. But values, pointers and references are something that relate to memory. You can simulate in a paper how is a value or a pointer managed in a program. Same with scopes and static typing. There are specific examples for all of those. Some concepts in mathematics are way above the abstraction level that you mention. For example, the projective plane, or nowhere-differentiable functions, or geometry in higher dimensions; those are concepts that not only do not have any physical equivalent, but are also very difficult to grasp and imagine in your head.