On page 49 of Liu's Algebraic Geometry and Arithmetic Curves, we find Example 3.32. In it, he shows that if $k$ is a field and $X=k[T_1,\dots,T_n]/I$ is an affine scheme over $k$, the sections $X(k)$ (the $k$-rational points of $X$) are in bijection with the algebraic set $Z(I)$ cut out by $I$. This is the set of all $\alpha\in k^n$ with $P(\alpha)=0$ for every $P(T)\in I$.
At the end of the section, he gives this exercise:
$\textbf{3.6}$ Generalize Example 3.32 to the case where $k$ is an arbitrary ring.
How is this possible? The proof in the example makes essential use of the fact that $k$ is a field. Clearly we want to consider the set cut out by $I$ over $R^n$, where $R$ is some ring, and relate this to the sections $X(R)$, but I do not see how to proceed. In particular, the proof identified the $k$-rational points with the points where the residue field was $k$. Since the residue field is always a field, but $R$ may not be, we can no longer use the residue field to identify the $R$-rational points.