CSS variables, also known as custom properties, are entities defined by CSS authors that contain specific values to be reused throughout a document. They are set using custom property notation (e.g., --main-color: red;) and accessed using the var() function (e.g., color: var(--main-color);). CSS variables bring modularity and maintainability to stylesheets, allowing for easier theme management and consistent design patterns.
Using CSS variables can help in creating more dynamic and flexible stylesheets, making it easier to update multiple elements with a single change. They are particularly beneficial for theming, responsive design, and situations where consistent branding and design patterns are essential.