The document discusses the Linux file system at three levels: hardware space, kernel space, and user space. At the hardware level, it describes how data is organized on physical storage devices like hard disks using partitions, tracks, sectors, and block allocation. In kernel space, file system drivers decode the physical layout and interface with the virtual file system (VFS) to provide a unified view to user space. Common Linux file systems like ext2, ext3, and their data structures are also outlined.