Peat is an accumulation of partially decayed vegetation or organic matter. It is unique to natural areas called peatlands, bogs, mires, moors, or muskegs. Sphagnum moss, also called peat moss, is one of the most common components in peat, although many other plants can contribute. The biological features of sphagnum mosses act to create a habitat aiding peat formation, a phenomenon termed 'habitat manipulation'. Soils consisting primarily of peat are known as histosols. Peat forms in wetland conditions, where flooding or stagnant water obstructs the flow of oxygen from the atmosphere, slowing the rate of decomposition. Peat properties such as organic matter content and saturated hydraulic conductivity can exhibit high spatial heterogeneity.

Decomposition or rot is the process by which dead organic substances are broken down into simpler organic or inorganic matter such as carbon dioxide, water, simple sugars and mineral salts. The process is a part of the nutrient cycle and is essential for recycling the finite matter that occupies physical space in the biosphere. Bodies of living organisms begin to decompose shortly after death. Animals, such as earthworms, also help decompose the organic materials. Organisms that do this are known as decomposers or detritivores. Although no two organisms decompose in the same way, they all undergo the same sequential stages of decomposition. The science which studies decomposition is generally referred to as taphonomy from the Greek word taphos, meaning tomb. Decomposition can also be a gradual process for organisms that have extended periods of dormancy.