The with statement is a powerful feature in Python that simplifies resource management by automatically handling the setup and cleanup of resources. In the code sample above, you use the open function, which returns a file object that acts as a context manager. When you write with open("sample.txt", "w") as file:, Python calls the file object's __enter__ method when entering the block, assigning the open file to the variable file. Inside the block, you can safely write to the file. When the block ends, whether normally or through an exception, Python automatically calls the file object's __exit__ method to close the file. This approach prevents common mistakes like forgetting to close files, making your code safer and more readable. The with statement works with any object that implements the context management protocol, which includes the __enter__ and __exit__ methods.