In brief
A numeric value is multiplied by the font size and inherited as a multiplier.
Useful to know
line-height determines the height of the row box. With a value without a unit, for example 1.5, the height used is obtained by multiplying by the font size. In font-size: 16px;, this gives 24 pixels. The account is an example, not a recommendation for all texts. [1]
The multiplier advantage is seen with nested elements. The inherited value remains a number and is applied to their own font size. Fixed length and some other forms of set are inherited differently and can create awkward rows at larger letters. [1]
When choosing, watch an entire paragraph, not just a single title. Too narrow lines make it difficult to track; too wide ones separate the related words. The font, column width, and length of the text are all part of the same solution.
Sources
For further detail and to check the information: