Linux is an open-source operating system created by Linus Torvalds as an alternative to other operating systems like Windows and Mac OS. The Linux kernel provides the core functionality and allows software to interface with hardware. There are many Linux distributions like Debian, Fedora, and Gentoo that offer varying levels of customization, support, and package management. Common directories in Linux include /etc for configuration files, /home for user directories, and /usr for shared files and libraries.