Explanation
basically you turn binary back to source code
Reverse engineering (also known as backwards engineering or back engineering) is a process or method through which one attempts to understand through deductive reasoning how a previously made device, process, system, or piece of software accomplishes a task with very little (if any) insight into exactly how it does so. SRE means software reverse engineering.
There are two components in reverse engineering: redocumentation and design recovery. Redocumentation is the creation of new representation of the computer code so that it is easier to understand. Meanwhile, design recovery is the use of deduction or reasoning from general knowledge or personal experience of the product to understand the product's functionality fully. It can also be seen as "going backwards through the development cycle." In this model, the output of the implementation phase (in source code form) is reverse-engineered back to the analysis phase, in an inversion of the traditional waterfall model. Another term for this technique is program comprehension. The Working Conference on Reverse Engineering (WCRE) has been held yearly to explore and expand the techniques of reverse engineering. Computer-aided software engineering (CASE) and automated code generation have contributed greatly in the field of reverse engineering.

Software anti-tamper technology like obfuscation is used to deter both reverse engineering and re-engineering of proprietary software and software-powered systems. In practice, two main types of reverse engineering emerge. In the first case, source code is already available for the software, but higher-level aspects of the program, which are perhaps poorly documented or documented but no longer valid, are discovered. In the second case, there is no source code available for the software, and any efforts towards discovering one possible source code for the software are regarded as reverse engineering. The second usage of the term is more familiar to most people. Reverse engineering of software can make use of the clean room design technique to avoid copyright infringement.

On a related note, black box testing in software engineering has a lot in common with reverse engineering. The tester usually has the API but has the goals to find bugs and undocumented features by bashing the product from outside.

How to do it/Tooling for it
So most of the time source code doesn't come raw instead in binary.
We can disassemble the binary to assembly using something called a disassembler.
I use something called Ghidra[made by NSA]