A directory entry associating a name directly with an existing file. In the inode-based example, successful
link("a", "b") adds the second name for inode 42 and increases its hard link count from 1 to 2. Both directory entries have equal status; removing a leaves b usable. This example assumes both names are in the same file system, the destination name is unused, and the operation is permitted. [ref]https://pubs.opengroup.org/onlinepubs/9699919799/functions/link.html. The Open Group, POSIX.1-2017, link: adding a directory entry and incrementing the link count
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