This is easy--once you understand it.....
Filesystems, inodes, etc. live on partitions--sections of the physical disk. The directory tree establishes a system for sorting things into specific directories (regardless of what partitions are involved)
In the simplest system, one partition is mounted at "/" (AKA the root of the directory tree). This partition will have entries for all the nodes (eg /home, /bin, /usr, etc....). The mounting of this one partition is specified as part of the boot process.\
Think of "mounting" as connecting a partition to the directory tree. Starting with the above example using only one partition, you can mount (connect) partitions anywhere else on the tree. When you do that, the system sees the content of the newly mounted partition, and not what was there previously. The analogy provided earlier is a good one--adding a sheet of paper hides the earlier content. When the sheet is removed the other content is still there.
Note that you can have multiple partitions (sheets of paper) at one mount point--only the last one mounted (the top of the pile) is visible. You cannot however mount a partition at two different mountpoints--this would create ambiguity (something computers do not handle well)