Explanation
The command ls > files uses the output redirection operator > to send the output of the ls command to a file named files. If the file does not exist, it will be created and will contain the output of the ls command, which is the list of files and directories in the current working directory. This is explained in the first web search result 1 and the second web search result 2. References: 1: Input Output & Error Redirection in Linux
[Beginner's Guide] 2: Redirections (Bash Reference Manual)