Levelling is like playing with blocks - you want to make sure they're all on the same level so that nothing falls over. Imagine you have a lot of blocks of different sizes and you want to stack them on top of each other. You put the biggest block at the bottom and then you put a smaller block on top of it. But the smaller block isn't flat on top - it's a little bit crooked. So you put another block on top of that, but it's still a little bit crooked because the block underneath it was crooked.
Levelling is when you take steps to make sure each block is flat on top, so that the tower of blocks looks neat and nothing falls over. To do this, you might use a ruler or a spirit level to check that each block is flat across the top. Then, you might add a little bit of material or sand underneath the blocks that are crooked, to make them flat.
When you want to level something that's not made out of blocks, like a table or a shelf, you do pretty much the same thing. You check to see if it's level with a tool, and then you add or take away something underneath it to make it level. This makes sure that everything stays in place and doesn't tip over.