There are several guides for kernel developers and users. These guides can be rendered in a number of formats, like HTML and PDF. Please read Documentation/admin-guide/README.rst first.
In order to build the documentation, use make htmldocs or
make pdfdocs. The formatted documentation can also be read online at:
https://www.kernel.org/doc/html/latest/
There are various text files in the Documentation/ subdirectory, several of them using the reStructuredText markup notation.
Please read the Documentation/process/changes.rst file, as it contains the requirements for building and running the kernel, and information about the problems which may result by upgrading your kernel.