Process lsProc = rt.exec("who -q");
That line alone means,
That means the method exec of Runtime Class returning an instance IsProc of type Process.
Look at the source code of exec method
public Process exec(String[] cmdarray, String[] envp, File dir)
609 throws IOException {
610 return new ProcessBuilder(cmdarray)
611 .environment(envp)
612 .directory(dir)
613 .start();
614 }
It's returning the instance of ProcessBuilder which is of type Process, that means Process is an abstract class and ProcessBuilder is it's concrete class.
Now you might encounter a question that how
Process pro = new ProcessBuilder(..);
is valid, that routes you to read about Polymorphism.