Reduction of a mesoscopic level to a level with fewer details is made by the time evolution during which the entropy increases. An extension of a mesoscopic level is a construction of a level with more details. In particular, we discuss extensions in which extra state variables are found in the vector fields appearing on the level that we want to extend. Reductions, extensions, and compatibility relations among them are formulated first in an abstract setting and then illustrated in specific mesoscopic theories.