This lecture provides an overview of the proof of the excision theory, focusing on the barycentric subdivision as a key technical tool. The instructor outlines the construction of chain maps, homotopies, and homology groups, emphasizing the importance of the barycentric subdivision in showing the excision theorem. By defining various operators and demonstrating their properties, the lecture illustrates how the excision theorem can be proven using the concepts of chain complexes and relative homology groups.