SetDelayed
lhs := rhs sets lhs to stand for rhs, with rhs not being evaluated until it is referenced by lhs.
Attributes[SetDelayed] := {HoldAll, Protected, SequenceHold}
Simple examples
SetDelayed can be used to define functions:
testa[k], so the general case matches:
Further examples
Set has the HoldFirst attribute, meaning rhs is evaluated before assignment:
SetDelayed has the HoldAll attribute, meaning rhs is not evaluated during assignment: