In a game that isn't high-low split, a hand in which two players show down the same hand (especially in games with community cards) results in a pot split between those two players. In a high-low split game, of course, many hands result in split pots.
A pot that is shared by two or more players due to a tie or poker variation such as High-Low.
If two or more players have the same hand then the pot they are competing for is split evenly between them. This may occur if all the players involved start off with similar holdings and end up holding equal hands in combination with the community cards, or if the best possible hand is made up of the five board cards and as such is used by all the players involved in the hand.