Mathematical concepts and conceptions have been theorized as abstractions from--and therefore transcending--bodily and embodied experience. In this contribution, we re-theorize mathematical conceptions by building on recent philosophical work in dialectical phenomenology. Accordingly, a conception exists only in, through, and as of the experiences that the individual realizes it. To exemplify our reconceptualization of mathematical conceptions, we draw on an episode from a study in a second-grade classroom where the students learned about three-dimensional geometrical objects.