Is it possible to create division via Set Theory?
But how do you define subtraction or division anyway?
$a=c-b$ if and only if $a+b=c$
The same
$a=c/b$ if and only if $a \cdot b=c$
That is the most general definition possible.
Subtraction and division might not have a solution as they do not, for example, if you restrict to positive integers and integers respectively.
So you can define subtraction and division, yet the fact that you cannot perform that operation for all possible sets out there is equally valid.