Your Mac can detect the impedance of the connected device and will adapt its output for low- and high-impedance headphones, as well as for line-level audio devices.
When you connect headphones with an impedance of less than 150 ohms, the headphone jack provides up to 1.25 volts RMS. For headphones with an impedance of 150 to 1k ohms, the headphone jack delivers 3 volts RMS. This may remove the need for an external headphone amplifier.
With impedance detection, adaptive voltage output, and a built-in digital-to-analog converter that supports sample rates of up to 96 kHz [...]