The document discusses exception handling in ABAP. It defines exceptions as errors that interrupt normal program flow and explains how exception handling allows programs to deal with runtime errors without crashing. It covers key exception handling concepts like defensive programming, catchable vs non-catchable errors, explicitly vs implicitly raised exceptions, and using try-catch blocks to define exception handlers for errors. The document also provides examples of exception classes and explains how to catch, handle, and propagate exceptions using exception objects.