ABAP distinguishes between types and objects. Types are descriptions that do not occupy memory. Objects are instances of types, and do occupy their own memory space. A type describes the technical attributes of all of the objects with that type.
ABAP types form a hierarchy. Objects in ABAP reflect the same hierarchy.
ABAP has both data types and object types.
There are two types of objects that you can create from ABAP types - data objects, and objects.