The states of a system are in a big Hilbert space $\mathcal{H}$. The states seen by different inertial observers are related by a representation $U(g)$ of the Poincare group. So, if Alice prepares a state $|\psi\rangle$, then Bob sees this as state $|\psi'\rangle=U(g)|\psi\rangle$; a general state $|\psi\rangle$ will be sent to some state $|\psi'\rangle$ with no simple relation to $|\psi\rangle$. However, by using the structure of the group, the big Hilbert space $\mathcal{H}$ decomposes into a direct sum of smaller irreducible subspaces as,
$$ \mathcal{H}=\oplus \mathcal{L}_{au}$$
where the subspaces are the $\mathcal{L}_{au}$ and $a$ labels the inequivalent subspaces and $u$ labels the copies of subspace $a$. The states which span the subspace $\mathcal{L}_{au}$ are $|a,i,u\rangle$ for $i=1,\ldots,n_{a}$. Now, if Alice prepares a system in state $|a,i,u\rangle$, then Bob sees this system in state $U(g)|a,i,u\rangle \in \mathcal{L}_{au}$; Bob's state remains in the small subspace $\mathcal{L}_{au}$ because $U(g)|a,i,u\rangle$ is just a linear combination of the $|a,j,u\rangle$ for different values of $j$. So, if a state belongs to an irreducible subspace $\mathcal{L}_{au}$, it is the most elementary kind of system that can exist. Such a system is called a "particle" because the states in the subspace $\mathcal{L}_{au}$ constitute the smallest set of states which Alice and Bob and all other inertial observers can agree to call different views of the same thing. (This argument applies to any space which carries a group representation and not just the states seen by inertial observers connected by the Poincare group; this notation reflects the general case.)
What we call the "properties" of the particle or an elementary system are just the labels $a$ of the inequivalent irreducible subspaces $\mathcal{L}_{au}$. If one finds the irreducible subspaces that carry a unitary representation of the Poincare group, the states are $|M,s;p,m\rangle$ where $M$ is mass, $s$ is spin, $p$ is 4-momentum and $m=s,s-1,\ldots,-s$ is the z-component of spin. The pair $(M,s)$ form the label $a$ of the inequivalent irreducible subspaces; they are the "properties" of the particle, the pair $(p,m)$ form the label $i$ that selects the states spanning the subspace $\mathcal{L}_{au}$ and there are no copies $u$ in this case. The momentum labels $p$ are coords of points on an orbit $p^{2}=M^{2}$ and this is the clue that the label $M$ is what we call mass.