The aim of this paper is to present a way of understanding the phenomenon of inclusion in mathematics. The theoretical framework consists of the connection between two theoretical perspectives and is tested in an empirical example of inclusive mathematics from the perspective of special education. The theory of communities of practice is used as an overall theoretical perspective along with a theoretical framework regarding inclusion. Sub codes were extracted from the empirical example to create a more fine-grained conceptual framework. The results show that the conceptual structure is beneficial for extracting a fine-grained conceptual tool in understanding and developing inclusion in mathematics.