Inheritance is for inheriting properties and having some of its own as well. (like different people in a university, students employees etc we all inherit the ID property, name etc)

Abstract is to restrict from being instantiated.

It is just to restrict its instantiation. Eg. We don't want to instantiate Vehicle object because there is no meaning to it. A vehicle has to be something like car, bus etc etc. It can't just be a vehicle. So we put abstract and restrict instantiation.