$τ$-perpendicular wide subcategories
Let $Λ$ be a finite-dimensional algebra. A wide subcategory of $\mathsf{mod}Λ$ is called left finite if the smallest torsion class containing it is functorially finite. In this paper, we prove that the wide subcategories of $\mathsf{mod}Λ$ arising from $τ$-tilting reduction are precisely the Serre subcategories of left finite wide subcategories. As a consequence, we show that the class of such subcategories is closed under further $τ$-tilting reduction. This leads to a natural way to extend the definition of the "$τ$-cluster morphism category" of $Λ$ to arbitrary finite-dimensional algebras. This category was recently constructed by Buan-Marsh in the $τ$-tilting finite case and by Igusa-Todorov in the hereditary case.