Tilling is a form of deep cultivation that is necessary when preparing a new garden bed or when adding large amounts of organic material. Tilling will cultivate the soil 8-10 inches deep or perhaps even more if a new garden bed is created in an area where the soil is very poor. This is ideally done at the end of the growing season.
Air pockets that are created by the deep loosening of soil facilitate air and water penetration for plants to use. Air penetration is also important to the micro-organisms in the soil that perform all kinds of important tasks creating nutrients for the plants. Loose and airy soil makes it much easier for roots and root vegetables to spread out throughout the soil.