The term sObject refers to any object that can be stored in Force.com. This could be a standard object, such as Account, or a custom object that you create, such as a Merchandise object. An sObject variable represents a row of data, also known as a record.

For more on Salesforce records, view Working with Data in Apex For more on Salesforce records using the Aura Framework, view Working with Salesforce Records from the Lightning Developer Guide.