[Mikhail_Edoshin]

I'd say code is a machine. Even code in a high-level language. Code machine is somewhat special because its details look like words. This misleads us into believing we can reason with these words. We cannot. We can use them to make the machine itself, but the only way to explain how it works is to write a normal technical description and the normal way to understand it should begin with reading that description. (There's no standard for a normal technical description though.)