The document introduces PowerShell as a command line tool and scripting language that is useful for IT professionals and developers working with technologies like SharePoint, SQL Server, and Windows. It notes several reasons why developers should learn PowerShell, including that it allows performing tasks faster than a user interface, is required for features like hybrid networking and solution deployment, and is endorsed by Microsoft. The document then provides an overview of some basic PowerShell concepts like variables, arrays, hashtables, looping, and functions to demonstrate that the language is code-based and approachable for developers to learn.