Abalone and mother of pearl are two different things. They are most times thought to be the same because they look very similar. Abalone is the general name for any of a group of marine gastropod mollusks. Its shell looks like the human ear, and it is very delicious when cooked.
On the other hand, the mother of pearl is a blend of materials produced by some mollusks which form their inner shell layer, and it is also known as nacre. It is very strong and looks more like the Abalone. The mother of pearl is meant to protect the mollusks from parasites, infections, and other objects.
Abalone is entirely an organism, whereas the mother of pearl is just a blend of both organic and inorganic materials produced to protect Abalone and other mollusks. Mother of pearl is produced by mollusks and that means it can also be gotten from Abalone.