Electrons emit photons when they transition from a higher energy level to a lower one, releasing energy in the form of light. This process is explained by the principles of quantum mechanics and electromagnetic theory, where light is characterized as an oscillating electric and magnetic field. Electromagnetic radiation can also be generated by accelerating any charged particle, not just electrons, demonstrating that light is not exclusive to electron transitions. The discussion includes references to Maxwell's equations, which describe how changing electric and magnetic fields produce radiation. Overall, the emission of photons is a fundamental aspect of energy conservation in quantum systems.