Paul Finsler believed that sets could be viewed as generalised numbers. Generalised numbers, like numbers, have finitely many predecessors. Numbers having the same predecessors are identical.
We can obtain a directed graph for each generalised number by taking the generalised numbers as points and directing an edge from a generalised number toward each of its immediate predecessors.
It has been shown that these generalised numbers can be “added” and “multiplied” in a natural way by combining the associated graphs. The sum a+b is obtained by “hanging” the diagram of b onto that of a so the bottom point of a coincides with the top point of b. The product a·b is obtained by replacing each edge of the graph of a with the graph of b where the graphs are similarly oriented.
Paul Finsler, David Booth, Renatus Ziegler in Finsler set theory: platonism and circularity