I don't know if this question even makes sense, but let's say we have a group of people debating a set of ideas. Over the course of their discussion one idea starts to win out. Not because of a material base, but like the philosophical rigor of the argument is the best. That wouldn't be dialectical materialism, the ideas would be resolved by an idealist dialectic. Assuming they're talking about pure math or something like that. Or is the Marxist idea that even mathematics is a result of materialism?
This question doesn't actually make sense because the mathematical ideas are either right or wrong, inherently. There would be no dialectical process of development, or if there is, it would exist in the material minds of the people debating