The document discusses inheritance in object-oriented programming. It defines inheritance as a technique where a new subclass inherits attributes and behaviors from an existing superclass without needing to redefine them. This allows code reuse and reduces development costs. The document provides examples of single inheritance with classes like Employee and Manager, and multi-level inheritance with Student, Test, and Result classes. It also discusses polymorphism through method overriding and different types of inheritance like public, private and protected.