The document discusses creating a new programming language by implementing it on top of the Erlang Virtual Machine (BEAM). It describes the steps to design and implement a language frontend by parsing source code into an abstract syntax tree and generating bytecode. As an example, it outlines how to create a query language called TQL for the Tnesia time-series database by defining a syntax, using Erlang tools for lexical scanning and parsing, and directly evaluating the parsed syntax tree.