Lie algebras are defined as non-associative structures, which contrasts with the associative nature of groups. The relationship between Lie algebras and Lie groups is established through the tangent space at the identity of the group, representing left invariant vector fields. The Lie bracket, which is the commutator of vector fields, differs from the group multiplication operation. This distinction clarifies how a Lie algebra can describe a Lie group locally despite its non-associative property. Understanding this relationship is crucial in the study of differential geometry and theoretical physics.