This chapter presents a holistic foundation for abduction which allows its understanding to be expanded beyond its present conceptual boundaries. The conventional epistemic characterization of abduction is based on subject-object duality and predicated on underlying cognitive representations having a propositional form. We argue that this perspective is too narrow. By drawing on and blending Kitarō Nishida’s logic of Absolute Nothingness and C.S Peirce’s conceptions of Firstness, Secondness and Thirdness, we expand the notion of abduction to be a foundational process that manifests differently according to different qualities of being, having either an ontological phenomenological character, or an epistemic character, depending on the nature of that way being. It is our hope that this holistic framing of abduction will open up new avenues of investigation into what abduction ultimately is.