Not sure what you mean, but v$bgprocess is one example of a "virtual table". Some Oracle internal "tables" are really just a SQL interface to memory structures. Hence just like you would do:
select * from PEOPLE
which 'talks' to a real table in the database, you can do:
select * from V$BGPROCESS
which 'talks' to a memory structure showing the processes being run by the database.
Because its a memory structure, obviously you can only query it (not insert or update or delete), and because these structures sometimes contain sensitive information, only users with appropriate security privileges can see them.
If you're interested in how all this hangs together, a great place to start is the Concepts guide
https://docs.oracle.com/en/database/oracle/oracle-database/19/cncpt/toc.htm