Start with OWD (baseline). If OWD is Private, users only see records they own or that sharing grants. A sharing rule is one way to grant read (or read/write) to roles, public groups, or territories — depending on your org.
Alice owns one Account. Bob is in the same role. Does Bob see it without opening a manual share?
// Sharing rules are configured in Setup — not in Apex. // Apex uses with sharing / stripInaccessible / security checks // to align code with what the user is allowed to see.