Sass is a meta-language that extends CSS by adding features like nested rules, variables, mixins, selector inheritance, and more. It allows for more modular and maintainable CSS code. Sass code is translated to standard CSS using a command line tool or web framework plugin. Some benefits of Sass include reducing redundant code through variables and mixins, and creating more scalable and maintainable style sheets through features like nesting and imports. Sass supports both .sass and .scss syntax and files can be compiled to CSS using the sass or compass command line tools.