I don't really view macros as an abstraction, but more as a compiler hook.
Most languages implement what is known as an Abstract Syntax Tree (or AST). This is a representation of the code of a program in a sort of data structure. Lisp macros expose parts of this AST as data that can be transformed via a macro function. But since lisp programs are themselves data structures, macros tend to be a bit cleaner in lisp programs then they would be in Rust or Scala.
So one could say that macros are simply abstractions of language semantics...but I don't know that I agree with that. One could say that macros are extensions of the lisp compiler, but that's not exactly true either.
As it turns out, macros are quite limited. They can only see a small subsection of the code being compiled. In other words, a macro can't see up the tree, only down. In addition while macros that perform deep inspection of children in the AST are possible (known as deep walking macros) these macros tend to be complex and error prone (just look at the guts of core.async's go or the contents of midje to see how complex these can get). So I hesitate to call them abstractions, perhaps they are, perhaps they are just very limited abstractions.
So I see macros as a weird mix between the more powerful Fexprs (http://en.wikipedia.org/wiki/Fexpr) and the more complete compiler code transforms found in projects like LLVM. They provide a very limited controlled way to transform code at compile time, that's about it.
And in the end it all comes down to the lisp mantra that "code is data is code". If your code is data it makes sense to provide ways to transform it at compile time.