Reuse Classes allows the use of the same class (of an RFC-Table or RFC-Structure) in various SAP function modules. If two different function modules have e.g. an RFC-table of the same type, then both RFC-tables can have the same data type (e.g. RequestTable) and it is not necessary to define two different data types (such as RequestTable and RequestTable1).
Create Objects Outside Of Context Class
Classes (such as structures and tables) of an SAP function module can be defined outside the context-class and thus could be used independently of the context class.