In the Scrum process, the Sprint Backlog defines the work, or tasks, that a Team defines for turning the Product Backlog into an increment of potentially shippable product functionality.
Tasks should be divided so that each takes roughly 4 to 16 hours to finish. Tasks longer then 4 to 16 hours are merely placeholders for tasks that haven't yet been appropriately defined. Only the Team can change the Sprint Backlog.
Further Reading
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