Sima moves to Lens on a contract to 2029 joining for a fee of €4.5m.
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During his four-year stay at Brighton, the 24-year-old completed loan spells at Stoke City, Angers, Rangers and most recently Brest, where he scored 10 goals in 39 appearances last season.
Albion technical director David Weir said: "This move suits all parties and gives Abdallah the opportunity to get regular game time in an environment he is familiar with and has thrived in.
"We wish him all the best for the next chapter in his career."