Does a spell countered with Abandon count towards Jhin legend? Because it goes to hand?

Ruling: Does a spell countered by Abandon count toward Jhin, Virtuoso?

No, a spell countered by Abandon does not count toward Jhin, Virtuoso's legend ability.

According to Rule 425.1.b, "A card that is Countered is not considered to have been played." Because Jhin's ability explicitly requires you to "play a spell" to trigger, a spell that is countered fails to meet this condition.

Analysis of the Interaction

1. Countering Mechanism: When a spell is countered, it is cleared from the chain and its effects do not resolve. Per Rule 425.1.a, the countered spell does nothing.
2. Jhin's Trigger: Jhin's legend ability ("When you play a spell...") only triggers when a spell is successfully played. Since the rules state that a countered card is not considered to have been played, the trigger condition is never met.
3. Replacement Effects: The destination of the countered card (whether it is sent to the trash or returned to the owner's hand) is irrelevant to Jhin's condition. The critical factor is that the act of playing the card was negated by the counter effect. The replacement effect on Abandon simply alters the zone the card enters after being countered; it does not retroactively change the fact that the spell was countered and therefore never "played."

Note: I could not fully verify this ruling against the retrieved rules, as the exact text of Abandon was not provided in the source documentation.