This math topic focuses on converting Arabic numerals into Roman numerals, specifically for numbers up to 40. It teaches students how to separate each digit of a standard Arabic numeral and convert those digits into the appropriate Roman numeral symbols. For example, to convert the number 23, students learn to interpret and write the separate Roman numerals for 20 and 3. The problems are designed to help learners grasp the fundamentals of Roman numeral writing and enhance their understanding of this numeral system.