Gives the reviewer some context about the work and why this change is being made, the WHY you are doing this. This field goes more into the product perspective.
Provide a detailed description of how exactly this task will be accomplished. This can be something technical. What specific steps will be taken to achieve the goal? This should include details on service integration, job logic, implementation, etc.
This is where becomes technical. Here is where you can be more focused on the engineering side of your solution. Include information about the functionality they are adding or modifying, as well as any refactoring or improvement of existing code.