In this paper, we consider a kind of ideal quotient of an extriangulated category such that the ideal is the kernel of a functor from this extriangulated category to an abelian category. We study a condition when the functor is dense and full, in another word, the ideal quotient becomes abelian. Moreover, a new equivalent characterization of cluster tilting subcategories is given by applying homological methods according to this functor. As an application, we show that in a connected 2-Calabi-Yau triangulated category ℬ, a functorially finite, extension closed subcategory 𝒯 of ℬ is cluster tilting if and only if ℬ /𝒯 is an abelian category.