Every unit / item on the map has a value called the "Custom Value". It's comparable to the "hit points" of a unit, i.e. you can manipulate the hit points of each unit individually. Unlike hit points, who have a defined function in the game (namely: your unit dies if its hp < 0), the custom value of a unit has no meaning. You, as the modder, can give meaning to this custom value.
An example could be: making some sort of shield system which makes the custom value of a unit act like shields, so a unit has hit points, mana points and shield points. You would then reduce its shield points (i.e. custom value) every time the unit is attacked by the damage, until it reaches 0.
Ofcourse, there are plenty of reasons you'd wish to use custom value. The shield one is just one of the many examples.