A comment is a line in a program or script that is there just for us humans

it is ignored by the computer. A comment is indicated differently in various languages. In c++ it's:
Code:
// This is a comment
in basic:
Code:
' this is a comment
and in shell scripts (bash scripts):
Code:
# This is a comment
So depending what aspect of the kernel you're working on (source code level or configuration level) it's going to be a line starting with either // or #
To 'uncomment' a line means simply to remove the # or // so that the line is no longer ignored by the compiler/computer and the code now takes effect.
If you're configuring the kernel prior to compiling, you should probably be using a graphical tool, for example by running:
make menuconfig
make gconfig
or
make xconfig