A bill of sale is like a special piece of paper that says someone sold something to someone else, and how much they paid for it.
Let's imagine you have a toy car, and you want to sell it to your friend. If you write a bill of sale, it will say that you sold the toy car to your friend, and that they gave you five dollars for it.
The bill of sale is important because it proves that your friend bought the toy car from you and shows how much they paid for it.
So, if someone else tries to say that the toy car belongs to them, you can show them the bill of sale as a proof that your friend bought it from you.
Overall, a bill of sale is just like a receipt for buying or selling something.