Polina Tard introduces a Business Studies lesson for nine-year-old students, focusing on the topic of money and how to manage financial difficulties when resources are limited. A key discussion point includes strategies to avoid debts and tips for efficient use of funds to ensure essentials are covered. The lesson also touches on historical and current contexts of money use, including the concept of bartering and the significance of currency evolution, using an example from Yap Island, known for using large stones as a form of currency.