The document discusses abstract classes and polymorphism in C++. It provides examples of:
1. Defining an abstract base class Linear Data Structure (LDS) with pure virtual functions like push() and having derived classes Stack and Queue implement these functions.
2. Using polymorphism through pointers and references to the base class to call push() on either Stack or Queue objects.
3. A similar example with an abstract base class Shape and derived classes Rectangle and Circle implementing the area() function polymorphically.