The permissibility of abortion in Islam is subject to various conditions and differing opinions among scholars. Generally, abortion is prohibited unless there are exceptional circumstances. Here are some key points:

1. Before 40 Days: Some scholars permit abortion within the first 40 days of pregnancy if there is a valid reason, such as severe health risks to the mother or other pressing needs. This is based on the belief that the soul is not yet breathed into the fetus.
2. After 40 Days: Abortion is generally prohibited after 40 days, except in cases where continuing the pregnancy poses a significant danger to the mother’s life, as determined by trustworthy medical professionals.
3. Severe Fetal Abnormalities: In cases of severe fetal abnormalities where the fetus is not viable or poses a risk to the mother, some scholars may allow abortion even after 40 days under specific conditions.
4. Non-Essential Reasons: Abortion is not permitted for non-essential reasons such as financial concerns, spacing out children, or fear of not being able to provide for the children.

Sources:

• IslamWeb
• Islam Q&A
• Bin Baz Fatwas

In summary, abortion in Islam is a complex issue with various considerations. It is generally prohibited but may be allowed under specific circumstances, especially within the first 40 days of pregnancy for valid reasons. After 40 days, stricter conditions apply, and it is typically only permissible to save the mother’s life or in cases of severe fetal abnormalities.