The discussion focuses on calculating the number of revolutions a second wheel makes when covering the same distance as a first wheel with different diameters. The first wheel, with a diameter of x inches, covers a distance d in 100 revolutions, leading to the equation d = 100πx. For the second wheel with diameter y, the distance d can also be expressed as rπy, where r is the number of revolutions. By equating the two expressions for d, the formula r = (100x/y) is derived, allowing for the calculation of revolutions based on the diameters of the wheels. This mathematical relationship highlights the direct correlation between wheel size and the number of revolutions needed to cover a specific distance.