The document discusses the nature of mathematics and defines conceptual knowledge and procedural knowledge in mathematics. Conceptual knowledge refers to understanding mathematical concepts, while procedural knowledge involves being able to physically solve problems by applying mathematical skills and tools. The document states that conceptual understanding supports applying principles to new situations, while procedural knowledge is built upon conceptual understanding. It emphasizes that both conceptual understanding and procedural knowledge are important for students to master, as it helps them solve problems, draw inferences, and establish relationships between concepts.