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Sure! Basically, certain formulas in excel affect more than one cell. For example, there is a function called "sequence". "=SEQUENCE(5)" puts a 1 in the cell where it is, a 2 in the cell below, 3 below that etc. up to 5. I.e. it "spills" out of its cell.
I mostly use this feature when
A) designing spreadsheets where I need to update the number of rows of data during operation, or where the number of rows is truly dynamic (a real example is a sheet that goes through my asset purchases and bundles them into buy-sell chunks for tax)
B) Where I want to do anything with filters that excel doesn't have by default - since one of the spill-enabled functions is "FILTER"
I know the 'right' way to perform these tasks is with an actual programming language but I want to be able to share these sheets with others and have them be vaguely happy to have them.