The document discusses SAP ABAP database tables, which are collections of fields organized into rows and columns, with over 8000 tables defined in SAP. It details three types of tables: transparent tables (one-to-one relationship), pool tables (one-to-many relationship), and cluster tables (many-to-one relationship), each with different data handling and search methods. The document emphasizes the importance of defining fields with data type, length, and description before table creation.