We have to start with a language $\mathcal L$, e.g the first-order language for arithmetic (or elemntary number theory) :
Constant symbols: $0$
One-place function symbols: $S$ (for successor)
Two-place function symbols: $+$ (for addition) and $\times$ (for multiplication).
Then we have to consider a structure $\mathcal N =(\mathbb N, 0, S, +, \times)$ for that language.
Finally, we define the theory of $\mathcal N$, written $\mathsf {Th} \mathcal N$, as the set of all sentences true in $\mathcal N$.
Examples : $0=0 \in \mathsf {Th} \mathcal N$; $\exists n (S(n) = 0) \notin \mathsf {Th} \mathcal N$ (recall that $\mathsf {Th} \mathcal N$ is a set of sentences).
The first sentence is clearly true, while the second one is false ($0$ is not a successor).
But we have to pay attention to the language : we can take into account the expessive capability of it.
We cannot say, e.g. : $\exists n (n= \sqrt 4)$ but we can say : $\exists n (n \times n = S(S(S(S(0)))))$.
We cannot say : $0 < 2$ but we have to say : $\exists n (0+n = S(S(0)))$.
In order to use the "usual" expressions, we have to "enlarge" the original language adding suitable definition for the new terms and relations.