The https://learn.microsoft.com/en-us/dotnet/csharp/language-reference/statements/iteration-statements#the-foreach-statement[foreach] statement was introduced in the C# language prior to generics to make it easier to work with the non-generic collections available at that time such as https://learn.microsoft.com/en-us/dotnet/api/system.collections.arraylist[ArrayList]. The `foreach` statements allow you to downcast elements of a collection of https://learn.microsoft.com/en-us/dotnet/api/system.object[Objects] to any other type.
The problem is that to achieve the cast, the `foreach` statements silently perform https://learn.microsoft.com/en-us/dotnet/csharp/programming-guide/types/casting-and-type-conversions#explicit-conversions[explicit type conversion], which at runtime can result in an https://learn.microsoft.com/en-us/dotnet/api/system.invalidcastexception[InvalidCastException].
The rule ignores iterations on collections of `objects`. This includes legacy code that uses `ArrayList`. Furthermore, the rule does not report on cases when user-defined conversions are being called.