The document discusses C preprocessor directives and header files. It provides details on the #include, #define, and #pragma directives. #include is used to include the contents of another file, commonly a header file with a .h extension. Header files contain declarations for types, constants, functions, and extern variables to be shared across files. The #define directive is used for text substitution macros and conditional compilation. Pragma directives provide instructions to the compiler about how code should be compiled.