The document discusses digital signal processing and audio synthesis in ReasonML. It covers key concepts like sample rate, buffer size, oscillators, envelopes, and common effects like bitcrushing and delay. Code examples are provided to generate waveforms from oscillators and envelopes, as well as process audio through a bitcrusher and delay effect. The goal is to teach the fundamentals of digital audio and demonstrate how to create and manipulate sound programmatically using ReasonML.