If body `line-height` is 28px, headings above and below it — their `margin`, their own `line-height` — and section spacing all become multiples of 28px (28, 56, 84…). Different elements' baselines then land on the same invisible grid, so the rhythm doesn't break as the page scrolls.
The idea comes from print typesetting. On the web, each font's actual rendered metrics differ slightly, making a perfect match hard — in practice, teams approximate it by basing `line-height` values on a base spacing unit like `8px`.
Keeping a design system's spacing tokens (4px, 8px, 16px, 24px…) and its type scale on the same base unit keeps typography and layout spacing from drifting apart.
When to use
Use it as the baseline when designing spacing tokens and a type scale together. Aim for "mostly doesn't drift," not pixel-perfect alignment — that's enough in practice.