Developed by Casey Rodarmor, he built Ordinals to give its users the ability to transfer individual Satoshis between each other by taking advantage of the Taproot upgrade, which can also store NFT data in Taproot script-path spend scripts.
I'm still learning about it by reading and rereading this blog,
https://read.pourteaux.xyz/p/illegitimate-bitcoin-transactionsn0nce, pooyah, and others who are technical/high IQ, please ELI-5 for the newbies and the plebs like me. Haha.
Plus what's everyone's opinions/thoughts about Ordinals?
This handbook is a guide to ordinal theory.
Ordinal theory concerns itself with satoshis, giving them individual identities and allowing them to be tracked, transferred, and imbued with meaning.
Satoshis, not bitcoin, are the atomic, native currency of the Bitcoin network. One bitcoin can be sub-divided into 100,000,000 satoshis, but no further.
Ordinal theory does not require a sidechain or token aside from Bitcoin, and can be used without any changes to the Bitcoin network. It works right now.
Ordinal theory imbues satoshis with numismatic value, allowing them to be collected and traded as curios.
Individual satoshis can be inscribed with arbitrary content, creating unique Bitcoin-native digital artifacts that can be held in Bitcoin wallets and transferred using Bitcoin transactions. Inscriptions are as durable, immutable, secure, and decentralized as Bitcoin itself.
https://docs.ordinals.com/introduction.html