LINQ allows querying over various data sources using a consistent set of operators. It represents a paradigm shift from procedural code to declarative code that focuses on what operations to perform rather than how. Some key LINQ operators include Where for filtering, Select for projecting elements, OrderBy for sorting, Count for getting element counts, and Union/Intersect/Except for set operations. LINQ queries can be executed immediately or composed for deferred execution over different data sources.