Soaking helps to get rid of phytic acid and neutralizing enzyme inhibitors enabling easy digestion and elevating absorption of vitamins and other nutrients in the nuts. The peels are more easily removable, once you soak nuts in hot water. Adding a little salt while soaking will help neutralize the enzymes. It also helps remove dust residue and tannins. The water residue from the soaked nuts must not be re-used for cooking as they might contain harmful substances.