Ash is a declarative application framework. You define your application logic using Ash.Resource, which model things like state, but most importantly actions.
Another analogy is that it's similar to GraphQL, but lowered down to the backend layer. It's a declarative, typed application description and implementation framework, that you can derive a GraphQL from (amongst many other things).
Another way to think of it is a whole ecosystem of packages that standardize the vast majority of things you want to do when building an Elixir backend, instead of trying to kludge together a bunch of different tools. Pagination, sorting, filtering, authentication, authorization, all builtin and designed to work together.