This tutorial discusses the concept of lookup fields in Zoho Creator. It explains how to create lookup fields and their practical applications. Lookup fields are used to establish parent-child relationships between records in an application. They allow you to link child records (e.g., tasks) to parent records (e.g., accounts) and enable you to create related lists to view and manage these linked records efficiently. The video demonstrates how to create lookup fields, set up filters, and use them to connect and organize data in Zoho Creator.