An IPA file (iOS App Store Package) is a file format used to distribute and install iOS applications on Apple devices, such as iPhones, iPads, and iPod touches. IPA files contain the app's binary code, resources, and metadata, and are essentially a zip archive with a specific structure.

If you're running iOS 7.1.2 on your device, you might need IPA files to install apps that are not available on the App Store, or to get an app that's not compatible with your iOS version. Additionally, some apps may have been removed from the App Store, but you can still install them using IPA files.

To install IPA files on iOS 7.1.2, you'll need to use a tool like Cydia Impactor, Xcode, or a third-party installer. Here are the general steps: