A true numbers matching car has the original drive train(Engine, Trans, Rear end) with all the numbers and dates intact and all other dated and coded parts with correct dates and codes. The thought being that all of the parts look like the day it came from the factory with the proper part numbers and dates. The NCRS puts out a book with all the acceptable codes and dates for these parts(the C3 specifications book is 168 pages long). They include but are not limited to plug wires, alternator, horns, starter, headlamps, exhaust manifolds, heads, intakes, carburateors, glass, and on and on and on.
That is what a numbers matching car means to a purist. Some people think if the Vin number matches the title it is a numbers matching car(some cars don"t???). It's all a matter of opinion.