This paper introduces a theoretical framework that connects neural network linear layers with the Mahalanobis distance, offering a new perspective on neural network interpretability. While previous studies have explored activation functions primarily for performance optimization, our work interprets these functions through statistical distance measures, a less explored area in neural network research. By establishing this connection, we provide a foundation for developing more interpretable neural network models, which is crucial for applications requiring transparency. Although this work is theoretical and does not include empirical data, the proposed distance-based interpretation has the potential to enhance model robustness, improve generalization, and provide more intuitive explanations of neural network decisions.