However, guitar and basses produce a signal with a level of impedance which is far too high to be plugged directly into a line level input - this is where the DI Box comes in.
This is the level which is output by most equipment such as microphones, keyboards, samplers, drum machines etc. Most music and audio equipment which receives an analog audio signal, such as mixing consoles and PA amplifiers, are designed to receive that signal at Line Level. Before I answer the question I'll take a step back and explain what a DI Box is and what it's used for.