The Excel Object Model
The primary Excel objects are the Workbook, the Worksheet, the Range and the Cell
There are many other objects in Excel.
When programming Excel with
VBA, each object you are working with should be assigned to a variable.
Unlike a recorded macro that refers to "Active" and "Selected" objects, VBA code is often written without opening and selecting Excel objects until the program runs.
VBA programs can be very complex and have several workbooks, worksheets and other Excel objects open.
It is necessary to use variables for any objects that will be refered to in your code.