I know differentials (in a way of standard analysis) are not very rigorous in mathematics, there are a lot of amazing answers here on the topic.
But what about line element?
$$ds^2 = dx^2 + dy^2 +dz^2 $$
The way I think about this line element is being geometrically constructed from Pythagoras theorem as: $$\Delta s^2 =\Delta x^2 + \Delta y^2 +\Delta z^2$$ and then we assume that we can 'get' these quantities ($\Delta x$) to be infinitesimally small (as small as we like) and represent as $dx$ instead, right?
Now then lets take line element on a sphere: $$ds_2 ^2=r^2sin^2(\theta)d\phi^2 + r^2d\theta ^2$$
It is geometrically constructed again using Pythagoras theorem and assuming that sides of a 'triangle' are small:
$$\Delta s_2 ^2 \approx (rsin(\theta)\Delta \phi)^2 + (r\Delta\theta)^2$$
But this approximation never really becomes equality, the smaller the angles the better it works, but still never equality! People just replace $\Delta->d$ and say $ds$ and say it's differential.
I guess my question is this:
when we write something like $$ds_2 ^2=r^2sin^2(\theta)d\phi^2 + r^2d\theta ^2$$ we actually have in mind that this quantity contains higher order terms, but they will vanish after we parametrise? I think about parametrisation in a way: $$\frac{ds_2^2}{dt^2}=r^2sin^2(\theta)\frac{d\phi^2}{dt^2} + r^2\frac{d\theta^2}{dt^2}$$
Short answer: the line/area/volume elements are a funny way of describing the local effect on the measures of a change of variable/parametrization.
Less short answer:
In the linear case, $T:{\Bbb R}^n\longrightarrow{\Bbb R}^n$, $A\subset{\Bbb R}$ measurable, we have the exact equality: $${\rm measure}(T(A))=|\det T|{\rm measure}(A).$$ In the differentiable case, as differentiable is approximately linear ($f(x)\approx Df(x_0)(x-x_0)+f(x_0)$), the relation is only approximate: $${\rm measure}(f(A))\approx|\det Df(x_0)|{\rm measure}(A),$$ "near" $x_0$ ($x_0\in A\subset B(x_0,\epsilon)$). Taking limits and with a nontrivial proof we have the theorem of change of variable. The situation in the case of parametrizations is similar. For example, in the case of a curve $$\gamma:[a,b]\longrightarrow{\Bbb R}^n,$$ $|\gamma'(t)|$ is the local factor of transformation of lenghts.