Twig is a modern template engine for PHP using in Drupal 8. Twig is Fast, Secure and Flexible, it is part of the Symfony2 framework.
One of the Drupal 8 change is that all of the theme_* functions and PHPTemplate based *.tpl.php files have been replaced in by *.html.twig template files.
Drupal 8 Twig replaces PHPTemplate as the default Drupal templating engine.
PHP Template
<?php if ($items): ?>
<?php foreach ($items as $item): ?>
* <?php echo $item ?>
<?php endforeach; ?>
<?php else: ?>
No item has been found.
<?php endif; ?>
Twig Template
{% for item in items %} * {{ item }} {% else %} No item has been found. {% endfor %}