a(10,10) refers to the array called "a" and location Row No. 10 and Column No. 10
Cells(i,1) is a command that refers to the spreadsheet location i, 1 (Rows, Columns)
ie if i=10 then cells(i,1) refers to A10
so Cells(i, 1).Value = i
says make the value of cell(i,1) = i
so if i=10
cell(i,1).value = A10 = 10