Corresponding angles are a concept in geometry that arise when two lines are intersected by a third line, known as a transversal. When this happens, the angles that occupy the same relative position at each intersection are called corresponding angles. In the case of parallel lines, corresponding angles are equal. This concept is important in tests for congruence and similarity of polygons, where the equality of corresponding angles is necessary for establishing congruence or similarity.
In summary, corresponding angles are pairs of angles formed when a transversal intersects two lines, and they are located on the same side of the transversal in corresponding positions. When the two lines being crossed are parallel, the corresponding angles are equal.