Okay kiddo, an SGML entity is like a part of a secret code that helps computers understand how to display certain special characters or symbols.
You know how sometimes when you type something on the computer or phone, it looks different from what you meant? Like if you want to put a heart symbol ❤️ but it shows up as "&heart;" It's because the computer needs to read a secret code to know how to show that heart!
That code "&heart;" is called an SGML entity. It's like a little instruction that tells the computer: "Hey, instead of showing the letters 'amp', show the symbol for an ampersand & instead."
So SGML entities are like secret ways that computers can understand how to show symbols, even if they're not normally used in everyday typing. Cool, huh?