Florist->Shopkeeper->Human->Mammal->Animal->MaterialObject
There are many ways one can construct such a hierarchy of classes of objects.
Potter->Artist->Human
Dog->Mammal
Dentist->Human
Platypus->Mammal
Flower->Plant->MaterialObject
A class is abstract if there are no entities belonging to that class that do not belong to a subclass as well.
Thus, in general, the objects is a repository for state and the class is a repository for behavior.