The document discusses header files and C preprocessors. It defines header files as files containing C declarations and macro definitions that can be shared between source files by including them using the #include directive. Common header files like stdio.h, conio.h, and math.h are given as examples. Preprocessors are described as a macro processor that transforms the program before compilation by handling preprocessor directives like #define. It allows defining macros which are abbreviations for longer code constructs. The document also provides examples of preprocessor directives like #include and #define.