What is freeze panes in Microsoft Excel ?

Freeze Panel is a great way to keep number of rows or number of columns or both visible while you are scrolling up and down, to left or right of the sheet.

But you can use it out-of-box uses :)

I am usually using them when designing a dashboard to freeze big range of cells, so the user can not leave this range. :)

thank you for the question

If you want to view some of the cells (rows or column) continuously on the sheet while scrolling down (specially in long sheets) then you  use to freeze pane to freeze those rose or columns so they won't get scrolled up/down or right/left. It is convenient while analyzing and entering data in the sheet.