http://betterspecs.org/#subject has some info about subject and let. However, I am still unclear on the difference between them. Furthermore, the S
subject
let
subject is what is under test, usually an instance or a class. let is for assigning variables in your tests, which are evaluated lazily vs. using instance variables. There are some nice examples in this thread.
https://github.com/reachlocal/rspec-style-guide/issues/6