This video is about creating cinematic lighting with just two cell phones and less than $300 worth of gear purchased from Walmart. The premise is that gear doesn't matter as much as one's brain, experience, and knowledge of creating a beautiful image. 

They take viewers through the process of selecting and purchasing the necessary items, including a key light, a backlight, two stands, a shower curtain liner for diffusion, zip ties, duct tape, and a boom mic. The final purchase is a tripod stand specifically designed for cell phones. 

The total cost of the equipment is $265, well below the $300 budget limit. They conclude by demonstrating how to set up the equipment and create cinematic lighting using just two cell phones.