To make a FileSystem available for access. Done using mount(8) and undone using umount(8).
On Unix systems this is done by associating the FileSystem being mounted with a the MountPoint, ie an actual directory in an already mounted FileSystem. The "root" file system is mounted on the root directory, /, early in the boot sequence.
Apparently derived from the physical sense of "mount" meaning "attach", as in "head-mounted display", or "set up", as in "AlwaysMountaScratchMonkey".
See also FileSystemHierarchy.
4 pages link to Mount: