Abu Dhabi is the largest of the seven emirates that comprise the United Arab Emirates and was also the largest of the former Trucial States.
It is also the location where Garfield repeatedly tries to send Nermal to (and actually doing so once). The reason for this is because the city of Abu Dhabi, and the majority of UAE, has a large amount of stray cats. The phrase "Abu Dhabi is where all the cute kittens go" is sometimes used in the comic. Garfield himself once wound up in Abu Dhabi.