What happens if you accept an AirDrop?

Could you please explain what exactly happens when someone accepts an AirDrop? I'm curious about the process involved and what kind of information or files are typically shared through this feature. Is it safe to accept AirDrops from unknown sources? And what are the potential risks involved if I choose to accept one? Additionally, are there any privacy concerns I should be aware of when using AirDrop? I'd appreciate it if you could provide a detailed description of the AirDrop process and its potential implications.