This is something you should come to understand from writing in a compiler.
One common step in compilers is to transform the program into an abstract syntax tree. Representation will often be like trees such as [+, 2, 3] where + is the root, and 2, 3 are the children.
Lisp languages simply treats this as its data. So there is no separation between data and code which are both lists that look like AST trees.
