The graphical representation of the body surface potential difference originated by the electric activity of the heart between two points is known as the electrocardiogram (ECG). The aim of this article is to give an outline of the concepts that have been used to develop a model on the genesis of the ECG. In other words, the underlying principles relating the bioelectric sources of the heart to the body surface potentials. The genesis of the ECG signal is presented from two different perspectives. The first one considers the heart as a current dipole located in an infinite and homogeneous volume conductor. This scenario corresponds to the original theories introduced by Willem Einthoven at the beginning of the twentieth century on the mechanisms of ECG and it can be considered as the classical electrocardiography. The second perspective came about thanks to digital computers. Basically it consists of deriving numerically the body surface potentials created by the heart's electrical activity and considering a discretized representation of both the heart and the human torso. This new perspective, which allows the numerical solution of the heart's potentials at any place in the human body, is the so‐called forward problem of electrocardiography.