The ABAP Core Data Services (ABAP CDS) are the implementation of the general CDS concept for AS ABAP. ABAP CDS makes it possible to define semantic data models on the central database of the application server. On AS ABAP, these models can be defined independently of the database system. The entities of these models provide enhanced access functions when compared with existing database tables and views defined in ABAP Dictionary, making it possible to optimize Open SQL-based applications. This is particularly clear when an AS ABAP uses a SAP HANA database, since its in-memory characteristics can be implemented in an optimum manner.
https://help.sap.com/doc/abapdocu_750_index_htm/7.50/en-US/abencds.htm