The document discusses implementing a basic 2D game engine in WebGL. It outlines the steps needed to create the engine including initializing WebGL, parsing shaders, generating buffers, creating mesh and material structures, and rendering. Code snippets show implementations for functions like init(), makeBuffer(), shaderParser(), Material(), Mesh(), and a basic render() function that draws object hierarchies with one draw call per object. The overall goal is to build out the core components and architecture to enable building 2D games and experiences in WebGL.