Makes Two variables refer to the same content. Hence, If you change one Other will too.
$a='some value';
$b='other value';
$a =& $b; // assigning reference
echo $a.'<br>'; //now $a has 'other value'
//if we change $a
$a = 'new value';
echo $b; //now $b is new 'value'
// OUTPUT
other value
new value