The Horizon is the line that separates Earth from Sky. More precisely, it is the line that divides all of the directions you can possibly look into two categories: those which intersect the Earth, and those which do not. At many locations, the Horizon is obscured by trees, buildings, mountains, etc. However, if you are on a ship at sea, the Horizon is strikingly apparent.

The horizon is the Fundamental Plane of the Horizontal Coordinate System. In other words, it is the locus of points which have an Altitude of zero degrees.