In acoustics, remember that Sabins are used to quantify how much sound a material absorbs, which is crucial for designing spaces with good sound quality.
Each acoustic unit has one specific job: sone for perceived loudness, decibel for sound level, hertz for frequency, and Sabin for absorption, named after the acoustics pioneer Wallace Sabine who defined it as the absorption of one square foot of a perfectly absorbing surface.
Since the question asks specifically about absorption, only the unit built around that definition applies.
Therefore, the correct answer is Sabin.
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Thinking about where each unit actually shows up in room-acoustics design work also settles this.
Sone: Used in product noise ratings (like appliance loudness) rather than architectural acoustic design of rooms.
Decibel: Used to specify background noise levels or sound insulation performance of walls, not the absorptive capacity of a room's finishes.
Hertz: Used to describe the pitch or frequency range of a sound source, unrelated to how much of it a surface soaks up.
Sabin: Used directly in reverberation time calculations (such as Sabine's formula) to quantify how much total absorption a room's surfaces provide, which is precisely the acoustic design use for "sound absorption."
Only the Sabin appears in the specific calculations architects use to size a room's sound absorption.