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Her abstraction comes from these two scans. However, I have a few problems with this, as this seems to be a case of flowery language, aside from the fact that it's such a random concept to embody. The girl doesn't have any backing to that conceptual nature. No support. For quite a few reasons. One, before she fused, she had equals in God. Tiamat was equal to God while Lilith feared him. She can't be the concept of an omnipotent with people on her level. Goes against it. Two, the quotes in question are talking about the impossibility of challenging her, as she's so above the speaker. Girl was God with a capital G. Three, even if she were conceptual by nature, being the concept of God in itself shouldn't be anything special, given she is God at that point. It's not like Lucemon or Khorne where it's a force they embody. She's literally embodying herself. Four, even if she were an abstract, she'd be type 3.