The document discusses the design and implementation of low power combinational circuits, particularly focusing on binary to gray code converters using various techniques such as Dual Pass Transistor Logic (DPTL), 2x1 multiplexer designs, and adiabatic logic. It highlights that these low power methods have lower power dissipation compared to conventional CMOS designs, making them suitable for portable electronic devices requiring energy efficiency. Simulation results demonstrate the advantages of these techniques in terms of power and transistor count.