The equation "AX = B" represents a fundamental concept in linear algebra, where A is a matrix, X is a vector of variables, and B is a resulting vector. This equation is used to find the values of X that satisfy the relationship defined by A and B. In practical terms, solving "AX = B" involves determining how to manipulate the matrix A to isolate X. This can be done using various methods, such as Gaussian elimination or matrix inversion, depending on the properties of A. The solution provides insights into systems of linear equations.