what’s meaning of it when submit a theme?

OK, I figured it out. It took a bit of digging and many bad suggestions. The solution is actually quite simple. Just replace this in your theme files:

Where you have this:

        <div class="comments">
        <?php comments_template(); ?>
        </div>

Replace it with this:

        <div class="comments">
            <?php if ( comments_open() ) : ?><br /><p><br /><?php comments_template(); ?><br /></p><br /><?php endif; ?>
        </div>

Note: I thought this was a little ironic, but if you switch your theme to twenty-eleven (the theme that replaces twentyten in 3.2 Beta) it doesn’t remove comments like they suggest you should.

You can replace the other code that you are using for the comments_popup_link with the similar condition like this:

    <div class="comments">
<?php if ( comments_open() ) : ?><br /><p><br /><?php comments_popup_link('0', '1', '%'); ?><br /></p><br /><?php endif; ?>
    </div>

I’m not sure how the theme review works 100%, but the theme check plug-in says you passed! Here is a screenshot.

Good Luck!