scss import vs use code example

Example 1: import mixin from another file

@import "../../../theme/main.scss"

Example 2: Sass @import and Partials

@import "variables";
@import "colors";
@import "reset";

reset.scss

@import "reset";

body {
  font-family: Helvetica, sans-serif;
  font-size: 18px;
  color: red;
}