When you use the Math style to create a document, you can create theorems, corollaries, lemmas, axioms and other theorem-like statements with the theorem tags on the Item Tag popup listItem_tags.tex. Once you've created the item, you can add an explanatory label to the theorem by revising the theorem tag.
The label is not a markerMarkers.tex. To jump to the theorem from elsewhere in your document or from another document, enter a marker in the first paragraph of the theorem, and then create links to that marker.