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The Duckworth–Lewis (D/L) method is a mathematical formulation designed to calculate the target score for the team batting second in a limited overs cricket match interrupted by weather or other circumstances. It is generally accepted to be the most accurate method of setting a target score. The D/L method was devised by two English statisticians, Frank Duckworth and Tony Lewis. After their retirements Professor Steven Stern became the custodian of the method. In November 2014, it was renamed the Duckworth–Lewis–Stern method (or DLS method).
When overs are lost, setting an adjusted target for the team batting second is not as simple as reducing the run target proportionally to the loss in overs, because a team with ten wickets in hand and 25 overs to bat can play more aggressively than if they had ten wickets and a full 50 overs, for example, and can consequently achieve a higher run rate. The D/L method is an attempt to set a statistically fair target for the second team's innings, which is the same difficulty as the original target. The basic principle is that each team in a limited-overs match has two resources available with which to score runs (overs to play and wickets remaining), and the target is adjusted proportionally to the change in the combination of these two resources.

Source: Wikipedia