It’s attributed to Dwight D. Eisenhower due to his quote:
“I have two kinds of problems, the urgent and the important. The urgent are not important, and the important are never urgent.”
The items that are high importance and high urgency will sit in that to left quadrant. Those you need to do.
The items that are high importance and low urgency you can decide on. Ignore for now? Break down into smaller chunks?
Those items with low importance and high urgency are great to delegate to automation, or another person.
And those items that have low importance and low urgency, well you can dropthem.