Partition Equal Subset Sum checks if an array can be split into two subsets with equal sums. First, it calculates the total sum of the array. If the sum is odd, it returns False immediately because equal partition is impossible. If even, it sets the target as half the total sum. Then it uses a dynamic programming array where each index represents if a subset sum is possible. It initializes DP[0] as True because sum zero is always possible. It processes each number, updating the DP array to mark sums achievable with the current numbers. If at any point DP[target] becomes True, it means a subset with sum equal to half the total exists, so the array can be partitioned equally. Otherwise, it returns False. This approach efficiently solves the problem by reducing it to a subset sum check.