Akka is an open-source toolkit and runtime for building highly concurrent, distributed, and resilient applications on the Java Virtual Machine (JVM), fundamentally based on the Actor Model. In the context of distributed systems, Akka provides a high-level abstraction that simplifies the inherent complexities of concurrency, parallelism, and fault tolerance. It uses lightweight, isolated processes called "actors" that communicate asynchronously through messages, enabling developers to build scalable systems that can be transparently distributed across a cluster of machines. Key features like location transparency, elastic scalability, and a "let it crash" model of self-healing through supervision hierarchies allow Akka applications to remain responsive and robust in the face of component failures, making it a powerful framework for creating modern, reactive distributed services.