They are two different things that work together:
.xml, .cht, or .dat) containing code lines like 1206F5E0 0000270F (address + value).usrcheat.dat from GameHacking.org or Checkpoint).Key Point: The Action Replay is the device; the cheats are data files you load onto it. You need both. Without the device, codes are just text. Without codes, the device does nothing.
Modern Alternative: On hacked 3DS/DSi, use Luma3DS Rosalina menu or TWiLight Menu++ to enable cheats without extra hardware.