Crossing over refers to the exchange of genetic material between non-sister chromatids during meiosis. This leads to new combinations of genes on chromosomes. There are two main theories that explain the relationship between crossing over and chiasma formation - the classical two-plane theory and the widely accepted one-plane or chiasma type theory. The mechanism of crossing over involves synapsis of homologous chromosomes, formation of tetrads, exchange of chromatid segments at chiasmata, and terminalization. Crossing over is significant because it generates genetic variability and plays an important role in evolution and plant breeding.