Sample is used to resample an existing series at a constant frequency. This can be used in two primary scenarios:
Data is coming in at a constant rate (such as daily), but some days no data was recorded. Rather than having gaps in the data, you can use Sample to resample at a daily rate to produce a complete series.
Data is coming in at a constant rate (such as daily), but you would like a series that has data at a different rate (such as hourly or weekly).
Sample calculates its new points by using interpolation between the existing data.