Do you mean what purpose do they serve?
They provide a surface for the bolt head to rotate against, so it doesn’t mar the surface by rubbing against it.
They also distribute the pressure from the head across a wider area, so you can tighten further without worrying you might indent the area around the hole. By spreading out the force, you both protect the object underneath, and you can hold it more securely.
Also can provide a surface against which a lock washer can press. Lock washers essentially provide pressure and/or friction against the bottom of the bolt head, preventing the bolt from working itself loose.
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