“At this stage in the process of qualitative analysis , the analyst possesses coded data, a series of memos, and a theory” p113
Once the researcher feels that their structure provides a reasonably accurate model of the system, and that it is in a form that others trying to look into the same thing – could use, then writing can begin.
Here the memos about each category can be used as content to explanations of the categories which provide the major themes of the theory. The researcher can use details from the data to back up their theory and to connect the reader to the appropriate place in the dataset.
Barney G. Glaser & Anselm L. Strauss. 1967. The Discovery of Grounded Theory. London: Weidenfeld and Nicolson. p113