I'd like to ask. if there is a game tagged abandoned. and as a dev, he doesn't care anymore about the games he makes, is it okay if his work is taken over by someone else without the permission of the original creator?
Ethically, I think the answer is still "No." It would be plagiarism regardless since you're taking the original idea of the creator and passing it as your own. Also, considering F95 has general guidelines as to when a game gets marked as abandoned, it may not be the creator's intent to "abandon" the game but put a hiatus on it for their own reasons. In this case, I know sadge kind of disappeared along with their Patreon, but we can't say why.
However, that said and considering the nature of why we're here on this site, I'd argue you are free to do as you wish. Perhaps crediting the original developer's work at least gives some positive intention behind your motive. I'd be prepared for any consequence that may follow by continuing someone else's work, especially without consulting with them first. Good luck!
EDIT: For some reason, additional posts popped out of the blue after I made mine. I had a feeling what Corellian said was the case regarding copyright and Sony, but I wasn't sure. Several games do scape by somehow, and I wasn't sure if this did get caught or not. Like Titty Master said, many people won't support your project, especially if it's not clear if you got permission or not. Think about "Rise of Vruk" which the creator got the permission from the original developer. Even with that permission, lots of people thought KilljoyTRV stole Pupsi's "A Goblin's Tale" initially. It took a couple of months for everyone to be on the same page.
