abapGit allows developers to code changes offline, share code between colleagues using an internal git server, restore code to previous versions by accessing commit history, and safely refactor or delete code knowing it can be restored from repositories. The document demonstrates how abapGit can be used to code a new feature on a plane without internet, share a library between different systems, identify who introduced a bug and restore the code, and safely refactor or delete objects while maintaining versioned backups.