The distance from the lens to where parallel light comes together. Longer lens,
bigger subject. It gathers no more light: an f-number is a ratio,
f / aperture diameter, so f/4 on a 24mm and f/4 on a 400mm meter the same.
Only one plane is ever truly sharp. To focus closer the lens moves out by
v = f·D / (D − f), and at infinity v = f.
Double the distance, get roughly four times the depth. That is why landscapes hold
and macro does not.
H = f² / (N · c) + f. Focus there and everything from
H/2 to infinity reads sharp, the deepest a lens can go at that aperture.
Focus past H and you throw away the near half for nothing.
Turn on hold the framing and run the focal length from 24 to 200. The subject stays the same size and depth barely moves, because focal length was never controlling it. Distance was. Turn it off and repeat: depth collapses.