When soft copper tubing is used the end is flared so that it can
seal against the fittings. A flaring tool is used to spread the end
of the tubing so that it looks like a small funnel. When you
tighten the nut onto a fitting it compresses the copper against the
flare on the fitting and makes a seal. It is a dry seal, no pipe
dope should be used on a flare fitting. This is almost always on a
gas line of some sort, air, natural gas, propane or some other gas.
It can be used for liquids, but generally isn't.