Coding and data are conceptual twins. This article focuses on the latter concept in particular and opens with a dilemma: We can either follow the root meaning of "data" and say that they are the "givens" that we "collect" and code. In this case, however, data turn out to be mythological, for they are always produced, constructed, or "taken" as the pragmatists said. Or we can say, like some qualitative researchers, that "everything is data," which rests on a more sophisticated philosophical position but which easily renders the concept empty. The article describes a way out of this dilemma by presenting a way to think about (and teach) qualitative analysis that is neither data-driven (induction) nor hypothesis-driven (deduction) but driven by astonishment, mystery, and breakdowns in one’s understanding (abduction). Materials are "taken" and produced to describe or resolve a mystery, which, to me, is "analysis after coding."