General: model sheet
In animation, a model sheet, also known as a character or reference sheet, is a document used to help standardize the appearance, poses, and gestures of an animated character. Model sheets are required when large numbers of artists are involved in the production of an animated film to help maintain continuity in characters from scene to scene, as one animator may only do one shot out of the several hundred that are required to complete an animated feature film.
As a tag on e621, it is more likely to refer to the reference images artists draw of their favourite characters so that when they commission other artists to draw them, there's a quick and detailed reference for them to take notes from.
The following tags are aliased to this tag: modelsheet, reference, character_sheet, reference_sheet, ref