How to understand logics and statistical concepts behind limma package?

I want to prepare a tutorial on the logic and statistical concepts behind differential expression analysis of the limma package. My audience is biologists. So the tutorial I prepare should explain that complicated statistical concepts in simple words. What I have in my head is like the StatQuest videos.
Actually, I should explain in the tutorial, this limma package’s article that reviews the philosophy and design of the limma package: academic.oup.com/nar/article/43/7/e47/2414268 .

But I am a biologist and understanding this article is hard for me. Would you please give me a list of concepts that I should learn in order so that I can understand this article? Also please introduce to me some sources for learning them.