Fix a field $K$. Given a vector space $V$ with a basis $B$, a vector space $W$ with a basis $C$ and a linear map $f: V \to W$, let $\{f_{c, b}\}_{c, b}$ be the representing matrix of $f$, meaning that $$ f\left(\sum\limits_{b \in B} \lambda_b b \right) = \sum\limits_{c \in C} \left( \sum\limits_{b \in B} f_{c, b} \lambda_b \right) c $$ (where only finitely many $\lambda_b$ are nonzero). It should be noted that $\{f_{c, b}\}_{c, b}$ is necessarily column-finite, meaning that $\forall b \in B: |\{c \in C: f_{c, b} \neq 0\}| < \infty$ (in particular, this condition gives us that the above sum is well-defined). For more information on representing matrices on infinite-dimensional spaces and column-finiteness, see https://math.stackexchange.com/a/4486/491450.
Let $\mathcal{C}$ be the following category:
The objects are pairs $(V, B)$ where $B$ is a basis of $V$
Take objects $(V, B)$ and $(W, C)$ of $\mathcal{C}$. Then the morphisms $(V, B) \to (W, C)$ are linear maps $f: V \to W$ such that $\{f_{c, b}\}_{c, b}$ is row-finite, meaning that $\forall c \in C: |\{b \in B: f_{c, b} \neq 0\}| < \infty$.
Since $\operatorname{id}_{b_1, b_2} = \delta_{b_1, b_2}$, the identity is row-finite (and column-finite). Given linear row-finite maps $f: V \to W$ and $g: W \to X$, we have that $(g f)_{d, b} = \sum\limits_{c \in C} g_{d, c} f_{c, b}$. Hence, we have that for each $d \in D$, $$ \{b \in B \mid (g f)_{d, b} \neq 0\} \subseteq \bigcup\limits_{\substack{c \in C \\ g_{d, c} \neq 0}}\{b \in B \mid f_{c, b} \neq 0\} $$ As a finite union of finite sets, this is finite, so $g f$ is also row-finite (analogously, $g f$ is also column-finite). This shows that $\mathcal{C}$ actually is a category.
Now, consider the functor $F: \mathcal{C} \to \mathcal{C}^{\operatorname{op}}$ that is the identity on objects and that transposes maps. This is well-defined since all maps are assumed to be row-finite, hence their transpose is column-finite and hence actually defines a linear map. Considering also the functor $G: \mathcal{C}^{\operatorname{op}} \to \mathcal{C}$ which again is the identity on objects and that transposes maps, we see that $G \circ F = \operatorname{id}_{\mathcal{C}}$ and $F \circ G = \operatorname{id}_{\mathcal{C}^{\operatorname{op}}}$ and hence $F$ is an equivalence of categories.
My questions are:
Is $\mathcal{C}$ abelian? I suspect that the answer is yes.
Is my argument that $\mathcal{C}$ is self-dual correct?
Can we somehow describe $\mathcal{C}$ without using bases? I suspect that the answer is no, since the requirement of row finiteness is not a part of the "vector space information" associated to $f$.