From the VBA help file:
GoTo Statement
Branches unconditionally to a specified line within a procedure.
Syntax<
Sub Jump()
10 Dim A As Integer
20 A = 25
30 GoTo 50
40 A = 50
50 Debug.Print A
End Sub
It's a throwback to the old (really old) BASIC days, where line numbers were required. Now labels are used.
Sub Jump2()
Dim A As Integer
A = 25
GoTo JumpToHere
A = 50
JumpToHere:
Debug.Print A
End Sub
But using GoTo is considered poor programming, with the exception of OnError GoTo ...