The document discusses best practices for naming variables and functions in code. It notes that naming is one of the hardest parts of computer science. Good naming makes code more readable and maintainable for both the original author and future programmers. Specific, short, and consistent names that use domain terms are recommended over generic, long, negated, or ambiguous names. Comments should explain why rather than just stating what code does. Overall the document emphasizes that code is written for humans, not machines, so names and structure should optimize for human comprehension.