Raising the level of abstraction is to improve the ability to understand the world and then to help with computing. This paper proposes the new value of intangible cultural heritage to compute game rate on abstraction level and to instantiate and infer the other values with the same concrete information and game rate. The proposed approach is to formulate element and standard, enabling system automation to integrate and verify the flow of abstraction level. Furthermore, on the abstraction level, the game theory computes the game rate. Finally, based on instantiation rules, the abstract conception and game rate can be7 into other values in the intangible cultural heritage area. Depending on abstraction techniques, it will present the feasibility and effectiveness of this approach.