The album is part two of a planned trilogy of recordings from the Dallas-based mythological occult metal band. Mixed by J.T. Longoria (King Diamond/Solitude Aeternus), the album features the original works of Polish artist Zbigniew Bielak (Watain, Behemoth, Destroyer 666, Vader).

Recorded at Nomad Recording Studios in Carrollton, Texas, Abzu finds drummer/vocalist Proscriptor and bassist/vocalist Ezezu sharing equal vocal duties and debuts the skills of new guitarist Vis Crom. Proscriptor comments, "Abzu is the first studio release to feature a co-vocalist alongside myself since our third album, The Third Storm of Cythraul. Ezezu's vocal presentation is beyond superlative and I am overly pleased with his execution and delivery. The songwriting undertakings were equally distributed between both Ezezu and Vis Crom and I must admit it brings an admirable multiplicity to the album as a whole. The last song on the album, "A Song For Ea," was composed in six movements, as it brought the entire band together as an equivalent songwriting team. Vis Crom has definitely proven to be ABSU's most proficient guitarist in the history of the band."

Writing began on Abzu last autumn as Proscriptor notes, "This album has not only been the most challenging in ABSU's discography, but the quickest paced – composition and arrangement wise. The current line-up is scattered all across the United States, so the album was physically written utilizing internet file sharing. We even rehearsed, at times, while communicating via cell phones. Lyrically, the album descends deeper into Enki's lower world as well Thelemic and Enochian Magic(k) Systems. My lyrical architecture is extremely convoluted, so I decided to create a generalized synopsis explaining the themes behind each song. I feel these are my best poems since 2001's Tara."