A sample is simply a short digital audio recording stored in an audio file. The samples you use in iDrum will typically be recordings of drum sounds, like the hit of a snare, or the kick from a vintage drum machine, but can be literally any sound that can be recorded. Try recording yourself saying the alphabet and store each letter in a separate audio file... load them into iDrum and start creating mad funky Sesame Street alphabet beats. :)
To load in iDrum, samples must be stored in either an AIFF or WAVE file and be smaller than 2MB. In addition to the hundreds of drum samples that come with iDrum, you can find thousands of free samples online and even more available on commercial sample CD-ROMs.