Linear equations are equations that represent a straight line relationship between two variables. They take the form of Ax + B = C, where A and B are constants and x and C are variables. To solve linear equations, properties of equality can be used such as addition and multiplication properties. For example, to solve the equation 3x = 24, you can divide both sides by 3 to get x = 8. Sample exercises are provided to demonstrate solving different types of linear equations using these properties.