It sounds as though you are talking about the role of examples in learning and teaching particular mathematical topics. In a real-world situation, there is an enormous mass of details that could be determined and described, and that would not be of interest or help to students. I suspect that what you actually have in mind is a conceptualization of a real-world situation.
You started your post with the words “Not true.” However, I do not see that there is actually any disagreement if you are talking about learning and teaching particular mathematical topics. The title of this thread is seeking a materialist explanation of mathematics itself, not a demonstration of how examples can be helpful in learning particular mathematical topics.
A materialist explanation of mathematics would explain – within a framework of materialist philosophy – what mathematical facts are and how it is possible to acquire knowledge of them.
It is obvious that if some people are experiencing difficulty in learning elementary facts about fractions of positive integers, then it would be no solution for them to try to study neuroscience and electro-chemical reactions in the brains of people who are thinking about fractions. They do not have the mathematical background needed to understand neuroscience.
However, it seems that some people imagine that – although that approach would fail – it would involve looking in the right place. According to materialist philosophy, mathematicians somehow succeed by looking under a lamp-post where there are no mathematical keys. Somehow they find the keys where there are no keys. Meanwhile, people who do not understand elementary mathematics cannot find mathematical keys by studying neuroscience, but they are allegedly looking where the keys are.
Maybe the distinction is: light for the mind versus light for the eyes. Of course, “light for the mind” is a metaphor, but some people seem to think that mind is a metaphor, and that only such material things as brains can actually exist.