Using the Less CSS pre-processor provides some benefits over editing CSS directly, such as using variables (constants), doing math calculations for color values in the code, and so on. For Tiki's CSS files, the arrangement of .less and .css files is similar to that of the Bootstrap files themselves.
This file was formerly design.css but was renamed as of Tiki 13 to better indicate its purpose, providing CSS rules for page elements and so on that are outside the scope of bootstrap.css. (The underlying lite.css file was removed, also, as the column layout that it enabled has been replaced by the Bootstrap grid.)
Just as Bootstrap has divided its rules into purpose-specific .less files, tiki.css is compiled from separate files that previously were, together, design.css. The rules have been separated into a number of files according to the page area or feature or function that they are related to. At edit/save time, tiki.css is generated by the pre-processor.
These are the files that tiki.less imports in order to produce tiki.css. Most of these are pieces of the former design.css, and are still normal .css formating. They generally don't contain variable names or use Less syntax yet.
So the above files are imported by tiki.less and tiki.css is generated. To effect a change in tiki.css, the appropriate Less file above should be edited. Design.css was divided up by page area or function, etc. so it would be easier to locate the CSS rule that needs to be edited. Also, a priority was to sort of replicate Bootstrap's modular separation of Less files.
http://lesscss.org/ - An overview of Less, how to download and use, examples and more.
http://coding.smashingmagazine.com/2013/03/12/customizing-bootstrap/ - Customizing Bootstrap
http://jeffcroft.com/blog/2012/feb/23/many-ways-to-use-css-preprocessors/ - The many ways to work with CSS preprocessors [See the comments also.]
Work in progress...
More to come here.
As of 2015-06-06 in branch 14.x, php console.php less:compile is not working perfectly.