@Domenic Oddly enough, the description "The matrix is calculated starting from the identity matrix and replacing the value in row 3, column 4 with the value -1 / depth." has already been removed from the CSS 3D Transforms Module . There may have been some inaccuracies with this description.
Well, as for the question of what the number in perspective (<number>) means, I think that this can be seen as the distance between the position of the imaginary camera and the screen of your computer.
source share