The incomming MIDI NoteOn event can have an offset relative to the start of the buffers you receive (called deltaFrames). The currentDelta keeps track of when the note should play relative to the start of the buffers received.
So if the currentDelta > sampleFrames, that means the note should not play in this cycle (future) - early exit.
If the currentDelta is within range of this cycle then the memory is cleared up to the moment the note should produce output (memset) and the pointers are manipulated to make it look like the buffers begin right on the spot where the sound should play - length -sampleFrames- is also adjusted.
Then in the loop the sound is produced.
Hope it helps. Marc