Maybe this Wikipedia page might get you started:
https://en.wikipedia.org/wiki/Attribute-based_access_control
https://en.wikipedia.org/wiki/Attribute-based_access_control
A good example with ABAC is if person X uses an IPhone with the latest major updates then access to some wi-fi is granted.
Also, roles comes with a hierarchy. This is important when you work with SOX controlled companies.
Several security consultants will try to sell ABAC as a necessity along with RBAC. It is for sure not.