In the 7th episode of "Relax with Excel," the focus is on the "Text to Columns" feature in Excel, which splits text in a cell into multiple columns using a delimiter or fixed width. The episode guides listeners through a step-by-step process of splitting text using this feature, starting with entering data and selecting the column, choosing data type (delimited or fixed width), specifying the delimiter, setting the format and destination of data, and finally splitting the text into columns. This informative session is delivered in a manner conducive to both learning and relaxation.