The document discusses principles for naming identifiers in code such as variables, classes, and functions. It notes that naming is important because identifiers make up 70% of code and influence comprehension, recall, and bug fixing time. Good naming follows principles like understandability, using names that describe concepts, and consistency. It provides specific rules for naming classes, variables, functions for conciseness, consistency, and distinguishability. The goal is to use names that are understandable to both current and future engineers working on the code.