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Explanation
The Joke
A student asks a professor whether philosophy is relevant to her. The professor responds by asking what the student studied between classes. The student mentions Bloomberg or business-related content. The professor then explains that philosophy defines various concepts, and that you can think deeply about what is or is not connected to the real world. The student then asks about the relationship between philosophy and mathematics, and the professor replies, "Certainly not mathematics."
The punchline plays on the word "abstract" from the title. Both philosophy and mathematics deal in abstractions, but mathematicians often look down on philosophy as being disconnected from rigor, while philosophers might argue mathematics is disconnected from human meaning. The professor's dismissive response about mathematics suggests a turf war between two disciplines that are both accused of being too abstract and detached from practical reality.
The Humor
The comic satirizes the tension between philosophy and mathematics -- two fields that are both highly abstract but have very different self-images. Philosophy sees itself as foundational to all knowledge, while mathematics prides itself on precision and provability. The joke lands because the professor, while defending philosophy's relevance and connection to the real world, immediately concedes that it has no real relationship with mathematics -- inadvertently admitting that at least one highly rigorous discipline wants nothing to do with it. It is a self-deprecating academic joke about interdisciplinary rivalries.