The document discusses foveated ray tracing for virtual reality using multiple GPUs. It describes implementing a ray tracer across multiple GPU kernels rather than a single large kernel. This allows for better performance, maintainability, and debugging. Foveated rendering is also discussed as a technique to reduce computation by ray tracing fewer samples in the visual periphery compared to the high resolution fovea. Implementing these techniques can help improve performance for ray tracing virtual reality scenes on multiple GPUs.