variable assignment - What does the keyword Set actually do in VBA?

Question

This question already has answers here:

Answer 1

set is used to assign a reference to an object. The C equivalent would be

 int i;
int* ref_i;

i = 4; // Assigning a value (in VBA: i = 4)
ref_i = &i; //assigning a reference (in VBA: set ref_i = i)