C # value type and reference type

The explanation on msdn is as follows:
 

Data types are separated into value type and reference type. The value type is either stack allocation or Inline allocation in the structure. The reference type is heap allocated. The reference type and value type are derived from the final base class object. When the value type needs to act as an object, it allocates a package on the stack (this package makes the value type look like a referenced object) and copies the value of this value type to it. The package is marked so that the system knows that it contains a value type. This process is called packing, and its reverse process is called unboxing. Packing and unboxing can make any type process like an object.