Linux files are the fundamental building blocks of the Linux operating system, organizing data, commands, and configurations in a hierarchical structure. In Linux, everything is treated as a file, whether it’s a text document, a folder, a hardware device like a printer, or even system information. These files are arranged in a directory tree, starting from the root directory (/). Linux categorizes files into regular files, directories, special files (like device files), and links (shortcuts). The file system enables users and processes to access, modify, and manage data seamlessly while maintaining security through permissions and ownership.