The fluctuation-dissipation theorem is a principle in statistical mechanics that relates the response of a system at equilibrium to small perturbations and the spontaneous fluctuations occurring in that system. It connects the linear response of a system to its equilibrium fluctuations, highlighting how the energy dissipated during non-equilibrium processes can be understood through the equilibrium properties of the system. This relationship is fundamental in understanding non-equilibrium thermodynamics and the behavior of systems under perturbation.