I think MSDN is pretty clear in definition:
The SafeHandle class provides critical finalization of handle
resources, preventing handles from being reclaimed prematurely by
garbage collection and from being recycled by Windows to reference
unintended unmanaged objects. Before the .NET Framework version 2.0,
all operating system handles could only be encapsulated in the IntPtr
managed wrapper object.
The SafeHandle class contains a finalizer that ensures that the handle
is closed and is guaranteed to run, even during unexpected AppDomain
unloads when a host may not trust the consistency of the state of the
AppDomain.
For more information about the benefits of using a SafeHandle, see
Safe Handles and Critical Finalization.
This class is abstract because you cannot create a generic handle. To
implement SafeHandle, you must create a derived class. To create
SafeHandle derived classes, you must know how to create and free an
operating system handle. This process is different for different
handle types because some use CloseHandle, while others use more
specific methods such as UnmapViewOfFile or FindClose. For this
reason, you must create a derived class of SafeHandle for each
operating system handle type; such as MySafeRegistryHandle,
MySafeFileHandle, and MySpecialSafeFileHandle. Some of these derived
classes are prewritten and provided for you in the
Microsoft.Win32.SafeHandles namespace.