The Android Native Development Kit (NDK) allows developers to write and embed native code like C/C++ in Android applications. It provides toolchains and headers to allow compilation of native code into libraries that can be called from Java code using the Java Native Interface. The NDK benefits applications requiring intensive CPU operations, games, or porting existing C/C++ code to Android. However, native code also increases complexity, so the NDK should only be used when truly needed rather than for preference of language. Sample projects demonstrate using the NDK to incorporate native code for tasks like threading and improving performance of algorithms.