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Normally, you assign the same value to both the id attribute and the name attribute. (Translator's note: They can be different, but for convenience the same value is typically used.)

Literal

Normally [topic-は], id attribute [and-と] name attribute [to-に] same value [object-を] assign. (Translator-note: different-being [even-も] fine [but-が] convenience-for same value [object-を] assign [quotative-という] thing)

Technical web development content. id属性 and name属性 are HTML attribute terms. 割り当てる ('to assign, allocate') is the standard verb for assigning values. The parenthetical 訳注 ('translator's note') marks an aside from the translator explaining nuance not in the original. という事 nominalizes the explanation. A bilingual tech-translation sentence.