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Abstract class is a special type of class which cannot be instantiated and acts as a base class for other classes.
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The purpose of an abstract class is to provide basic or default functionality as well as common functionality that multiple derived classes can share and override.

A Deep Dive into C# Abstract Class[^]

An abstract class is a special type of class that cannot be instantiated and acts as a base class for other classes.
...
The purpose of an abstract class is to provide basic or default functionality as well as common functionality that multiple derived classes can share and override.

Quote:

An abstract class cannot be a sealed class because the sealed modifier prevents a class from being inherited and the abstract modifier requires a class to be inherited.

What an Abstract Class is and Where It Should be Used in a Practical Scenario[^]:

An abstract class cannot be a sealed class because the sealed modifier prevents a class from being inherited and the abstract modifier requires a class to be inherited.