What is disinvestment? Does it refer to revenue receipts or capital receipts of the government?

What is disinvestment? Does it refer to revenue receipts or capital receipts of the government? Give an example.

Disinvestment refers: to reducing the holdings of the government in public sector undertaking in part or in full, e.g. The Government of India is undertaking disinvestment by selling its shares in the Maruti Udyog. It is a capital receipt of the government, as it reduces assets of the government.