A target is the execution environment occupied by your program.
Often, GDB runs in the same host environment as your program;
in that case, the debugging target is specified as a side effect when
you use the file or core commands. When you need more
flexibility--for example, running GDB on a physically separate
host, or controlling a standalone system over a serial port or a
realtime system over a TCP/IP connection--you can use the target
command to specify one of the target types configured for GDB
(see section Commands for managing targets).