Usually, we call “tell block” to any code within “tell”-“end tell” statements, when “tell” is targeting an application. This is a “tell block”:
tell application "Finder"
empty
end tell
Here, we tell the Finder to empty the trash.
And this is also a “tell block”:
tell application "Finder" to empty
And this is not a “tell block”:
set x to {2, 45, 72}
tell x
item 2
end tell
Here, the variable “x” is an AppleScript object (a list), not an application; so, we don’t consider this a “tell block”.