the amount of torque applied by that many pounds on a lever one foot long, or one pound on a lever that many feet long, or any combination thereof.
So for 100 ft-lbs, you could put 10# on a 10 foot lever, or 100# on a 1' lever, or 1# on a 100' lever, which in theory should all apply the same torque.
This is why if you can't yank off a lug nut, say, you get a cheater pipe, which gets you a longer lever for you to jump and down on.
The scientific types will jump in and give you more details, but I think that's the basic idea.
And is it foot pounds or pound feet? I always get it wrong.
-- A