The document discusses inheritance and polymorphism in C#. Inheritance allows classes to reuse methods and attributes from a base class without recreating them, and allows for generalization and specialization of classes. It implements inheritance by allowing derived classes to access variables and methods of the base class. Methods can be overridden in derived classes using the virtual and override keywords. Polymorphism is achieved through method overriding and overloading, and allows for both compile-time and run-time polymorphism. Sealed classes prevent inheritance from the class.