- The circumstances in which an event occurs; a setting.
- That which surrounds, and gives meaning to, something else.
GTD encourages the use of contexts to break down long and expansive to-do lists. Without them where would you start? What would you choose to do at any particular time? By breaking down your lists according to different settings and situations, it becomes a simple matter of selecting a list and tasks appropriate to your current context. For instance, if you are near a phone, you only need look at those next actions that require you to make a phonecall.