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SAP ABAP and C# are not directly comparable because they serve different purposes. C# is a general-purpose programming language, while ABAP is primarily used for SAP systems and applications. C# has broader applications in various domains, while ABAP is specialized for SAP environments.

PERFORM in SAP ABAP is a control statement used to call a block of code repeatedly. It's like a function call but simpler, executing the code within the PERFORM block and then returning control to the main program flow. It's often used for repetitive tasks or to modularize code for better organization.

ITAB is short for "Internal Table" in SAP ABAP. It's like a spreadsheet within your ABAP program where you can store and manipulate data. You can think of it as a temporary storage area for your data. 

You can use ITABs to:

* Store data from database tables.

* Process and manipulate data.

* Pass data between different parts of your program.

They are a fundamental part of ABAP programming and used in many different scenarios.