[The Abrogating and the Abrogated]
If reconciliation is impossible, the case can only be one of two: either the chronological order is known, or it is not.
If the chronology is known and the later report is thereby established (1)—or by something even more explicit—then that later report is the abrogating text (2) and the other one is abrogated (3).
Abrogation (naskh) is the removal of the legal force of a ruling by a later revealed proof (4).
The abrogating text is whatever indicates that removal, and calling it “abrogating” is figurative, for the One who truly abrogates is Allah the Exalted.
[How is abrogation identified?]
Abrogation is recognized through several means. The clearest (5) is when the text itself states it explicitly, such as the ḥadith of Buraydah in Ṣaḥīḥ Muslim (6): “I had forbidden you to visit graves; now visit them, for they remind one of the Hereafter.” (7)