Is it sinful to abort the current pregnancy, given the presence of two young children whose upbringing is solely the wife's responsibility due to the husband's absence and her distance from her family?

The preponderant view is the prohibition of abortion at any stage of the fetus's development. However, if you face extreme hardship in maintaining the pregnancy, and the fetus is less than forty days old, there is no harm in taking the concession allowed by those who permit abortion before forty days. The resolution of the Council of Senior Scholars explicitly states that if the pregnancy is in its first stage, and there is a legitimate benefit or the prevention of an anticipated harm in its termination, then abortion is permissible.

Similarly, if the abortion occurs before the ensoulment of the fetus, scholars have explicitly stated the permissibility of taking a concession in matters of ijtihad (independent reasoning) to alleviate hardship.