Probably you mean that the algorithm is trying to generate the mined and non-mined areas in accordance to the games' axioms (or rules, i.e., if there is a "1", on the squares surrounding the "1" there is exactly 1 mine, etc.) is based on a mathematical equation. Absolutely. Why am I saying "trying"? Simple. As the screenshot (I'm sure it's not faked) above demonstrates, the game does not follow its axioms, as one of them clearly is: "Every mine must be defined by a surounding square whose number provides information on the position of the mine."
Ergo: the statement "MineSweeper is mathematical" is not valid. Call me a smart-ass or whatever, I'm just sorting things out.
One more thing: Nothing surpasses the purity of mathematical thinking. Note that I wrote "Nothing" with a capital "N" ;)