The document discusses how DNA sequences can be converted into musical notes by representing the nucleotides as numerical values and encoding them in MIDI format. Specifically, it assigns numeric values to the nucleotides G, A, T, and C and represents the DNA string as a series of numbers. This numerical representation can then be played as musical notes by mapping the numbers to MIDI channels, octaves, and note values. By doing this abstraction and encoding, DNA sequences can be converted into music compositions.