session_abort()  closes the current session and discards the changes applied to Session array in the current page  , it doesn't delete the session file 
let me explain with one example. 
page 1.php :
<?php
session_start();
$_SESSION['city']="Sydney";
echo "<a href=\"2.php\"> page2</a>";
?>
when you open this page , a session file is created on the server (to find out where session files are saved run "echo session_save_path()" )  with the name of session_id  and the content of  the variable :
  sess_o22iabs75j93uhc7i4jf1lecjk  (file name)
  city|s:6:"Sydney";               (content)
if we go to 2.php containing this code :
<?php
session_start();
$_SESSION['country']="Australia";
echo session_encode();
session_abort();
session_start();
echo "<br>".session_encode();
?>
when session_abort is executed , the session is closed and the change which here is the 'country' element of Session array is discarded . 
Output : 
city|s:6:"Sydney";country|s:9:"Australia";
city|s:6:"Sydney";