U-SQL is a language for big data processing that unifies SQL and C#/custom code. It allows for processing of both structured and unstructured data at scale. Some key benefits of U-SQL include its ability to natively support both declarative queries and imperative extensions, scale to large data volumes efficiently, and query data in place across different data sources. U-SQL scripts can be used for tasks like complex analytics, machine learning, and ETL workflows on big data.