SQL is a programming language used to define, manipulate, and retrieve data from relational databases. It includes commands for data definition, manipulation, and retrieval. XAMPP is a free and easy to install package containing Apache, MariaDB, PHP, and Perl. It provides a local development environment for testing databases, servers, and web applications. The document provides examples of SQL commands for creating databases and tables, inserting, updating, and deleting data, and retrieving data using select statements.