How to read this code?

[Yoriz]

It is a List Comprehension

    items = [  # Here I need help I don't know what is going on here. We have some list(items = [])
        (o.value,)  # What is this?
        for i in book.active.iter_rows()  # Here we are going over sheet
        for o in i  # Here we are goking over lines
        if o.value
        and isinstance(o.value, str)  # Here we compare our words with cell data
        and search_string1.lower() in o.value.lower()
        and search_string2.lower()
        in o.value.lower()  # Could anybody describe this block of code in more detail
    ]  # Or write this piece of code for newbie language

This is the equivalent as normal for loops

    items = []
    for i in book.active.iter_rows():
        for o in i:
            if (
                o.value
                and isinstance(o.value, str)
                and search_string1.lower() in o.value.lower()
                and search_string2.lower() in o.value.lower()
            ):
                items.append((o.value,))

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Edit: Included the tuple that I missed that @deanhystad reiterates below