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Abstraction is a key pillar in computer science theory and particularly object orientated programming. It refers to ignoring the irrelevant details and simply focusing on what is required in order to create the program. An example: when creating a "planet class", you would not create variables to cater for every particle of dust or the wind. You may simply create attributes pertaining to the creation of a 2d circle.
Inheritance: The process by which one class acquires the properties(data members) and functionalities(methods) of another class is called inheritance. The aim of inheritance is to provide the reusability of code so that a class has to write only the unique features and rest of the common properties and functionalities can be extended from the another class.