Hello Sameer
The virtual link is created between ABRs. The ABRs don’t have to be directly connected, they simply each need at least one interface within the area that needs to be traversed. Take a look at this diagram:
Here we see Area 1 with many routers. Area 1 is the area that has to be traversed by the virtual link. R1 and R2 are ABRs and each have one interface within Area 1. The virtual link is created between R1 and R2. They don’t have to be directly connected to each other, and no other configuration in any other router in Area 1 needs to be made.
I hope this has been helpful!
Laz