In more detail
Because it counts from a fixed UTC moment, it is the same everywhere regardless of time zone. JavaScript and some APIs use milliseconds instead, so a 13-digit value is milliseconds. Systems storing it in a signed 32-bit number will overflow on 19 January 2038 (the "Year 2038 problem").
Example
1700000000 is 14 November 2023, 22:13:20 UTC. Convert with the Unix Timestamp Converter.