Linux is based on UNIX and hence it borrows its filesystem hierarchy from UNIX.
Let’s see the Linux directory structure in detail. Thanks to this FHS, you’ll find the same directory structure in (almost) all the Linux distributions. This FHS defines the directory structure and the content/purpose of the directories in Linux distributions. In fact, the Linux Foundation maintains a Filesystem Hierarchy Standard (FHS). These are various directories that you’ll find in all Linux distributions.
If you are even faintly acquainted with Linux, you might have heard the terms root, lib, bin etc.