The Linux File Hierarchy Standard or Structure (FHS) is the basic structure of the files and directories of the operating system maintained by the Linux Foundation and is similar to all unix-like operating systems.
The Linux FHS begins at the root directory also represented with a ‘/’ and directly contains all the top level directories. Each directory contains files or other directories that specifies their function in the system hierarchy. Below is a simplified diagram displaying some of the most important directories of the Linux FHS:

Understanding the Linux FHS
/(Root):
The root directory is the base of every other directory and no other directory is seats above it. Observing the file system graphically shows other other directories branching out from the root directory as shown in the above diagram.