Modern Magic in Mahouka works by temporarily altering the world's data. It's simular to messing with the code in a computer program.
EIDOS is the data itself.
The Idea is where the data is stored.
Psions are thought particles.
Pushions are emotional particles (these are usually only relevant to MI magic which affects the soul).
To use magic, you follow the following process.
1) Channel psions, or thought particles, and create a magic formula with them (a CAD assists with this process).
2) You then paste the magic sequence onto the target's EIDOS data within the IDEA.
3) The formula then alters reality to make the magic happen.
4) Magic spell goes off.
5) The EIDOS data then resets back to how it was once the spell's duration is over.
It's a bit of a simplified version but that's basically it.