In Salesforce, you can access incoming records using trigger.new command. Triggers are the command code used in Salesforce to invoke Apex. It enables the developer to perform the necessary actions to Salesforce records before or after any changes.
Triggers can be used to perform update, insert, merge, delete, undelete and upsert operations in Salesforce records. However, there are some rules, considerations, or exceptions when performing operations for trigger context variables, such as trigger.new can’t be deleted, trigger.old can’t be edited, trigger.old and trigger.new can’t be used in any Apex DML operations, and in trigger.new, you can only change the fields using objects before triggers.