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This paper explores the possibility of integrating theory and empiricism in scientific production and knowledge within the field of Law, utilizing Niklas Luhmann's Theory of Systems as a foundation. The study proposes to consider the concept of abstraction control as a means to apply Systems Theory, aiming to analyze empirical data and observe and describe law as a system within modern society. The study emphasizes the need to articulate theory and empiricism in legal scientific production, emphasizing the understanding and application of abstraction and abstraction control concepts. This enables the recognition of two conflicting approaches on mechanisms for observing reality. The theoretical foundation of this work includes scholars such as Niklas Luhmann, Barros, and Fonsceca, who have contributed to reinforcing the perspective of abstraction control as a way to apply Luhmann's systems theory in empirical research. This approach combines epistemic and theoretical concerns with methodological tools in the context of empirical research in law. [ABSTRACT FROM AUTHOR]