This document discusses internationalizing and localizing a WordPress theme. It defines internationalization as making a theme translation ready, and localization as adapting an internationalized theme for a specific language. The process involves loading a text domain, using translation functions like __() and _e(), creating .pot, .po and .mo files with tools like Poedit, and updating the wp-config.php file to instruct WordPress to load the language files. This allows themes and plugins to support multiple languages and reach a broader user base internationally.