There are a lot of different reasons! It is tailored to exactly where they need the drug to be released. The medicine inside might be a powder or a liquid.
If it’s a liquid, then the inner liquid may be oily, and the shell only dissolves in watery liquids. Or it can have multiple layers. Sometimes you want it to dissolve in acidic conditions, so the drug is released into your stomach, and sometimes they want it to resist the acid and go into your intestines, where it will dissolve in alkaline conditions. How recently you’ve eaten food also affects the pH along your gut, which will affect how fast the medicine is activated or absorbed.
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