Official description
This page of W3C describes the header element as follows:
The header element represents introductory content for its nearest
ancestor main element or sectioning content or sectioning root
element. A header typically contains a group of introductory or
navigational aids.
Translating:
The header element represents introductory content for your
nearest ancestor or content section or
of the root element. A header typically contains a group
of introductory or navigational aids.
So your statement is not exactly correct:
... is a tag that indicates a section of the page, in the case the top ...
This is because, in a semantic way, the element is used to present introductory content, but not just to make a section from the top.
Mother, who is my father?
The MDN speech that the <aside>
tag can have any element parent who accepts flow content .
Any element that accepts stream content. Note that an element
<aside>
should not be descended from a <address>
element.
In addition, the W3C page (example 20) that was said, with the following code:
<article>
<header>
<h1>Flexbox: The definitive guide</h1>
<aside>
<header>
<h2>About the author: Wes McSilly</h2>
<p><a href="./wes-mcsilly/">Contact him! (Why would you?)</a></p>
</header>
<p>Expert in nothing but Flexbox. Talented circus sideshow.</p>
</aside>
</header>
<p><ins>The guide about Flexbox was supposed to be here, but it
turned out Wes wasn’t a Flexbox expert either.</ins></p>
</article>
Conclusion
Given this, and adding, I usually think that <aside>
comes from an English sentence: aside from content (apart from content).
So it's clear that it can be used "next to" content, no matter if it's a paragraph or header.