Distribution Theory is a branch of mathematics that focuses on the study of distributions, which are generalized functions used to describe phenomena in various fields, including physics and engineering. It extends the concept of functions to include objects like Dirac delta functions, allowing for the analysis of singularities and other complex behaviors in mathematical models. In practical applications, Distribution Theory helps in solving differential equations and understanding signal processing and quantum mechanics. By providing a framework for dealing with discontinuities and irregularities, it enables mathematicians and scientists to model real-world situations more effectively and accurately.