Not sure if your comment was meant to be sarcasm, but I do find the GNU Make Manual very clear and well written.

For example, it starts with a rough description of what a Makefile is composed of:

https://www.gnu.org/software/make/manual/html_node/Rule-Intr...

And then directly jumps into nice a real-world example:

https://www.gnu.org/software/make/manual/html_node/Simple-Ma...

This is a good compromise between abstract and concrete knowledge.

Most manuals either cover only some special cases and leave you alone to find out what's more. Then they cover only the whole syntax as BNF, or a whole API doc, or something. But nothing in between, drawing the connection between practical usage and abstract description of what's all possible.