(Concrete) mathematical aspects of programming

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It is often said that progamming is mathematics as it "makes use" of "discrete mathematics".

However, I would like to ask a more concrete question:

what are the concepts of a programming language (for instance, let us consider C, which is the only one I know) that have a "mathematical equivalent"?

I would say for example that arrays are "equivalent" in some sense to vectors of $R^{n}$ and that multidimensional arrays are equivalent to matrices (does this sound right?). But what is, say, the "equivalent" of a pointer (if any)?