Is Multiple Substitution decomposing a lig. glyph?, when and why you have to do it

To me, Multiple Substitution feature is doing decomposition of a lig. glyph and 
not sure why you have to do it. I do not grasp the concept of it.
Why in the first place you do a lig. glyph with two or more glyphs and then decompose them
back to two/more glyphs later. I knew there must be a valid reason why you do it, so what is the reason?
Can you kindly show me the example codes and the reason, when it needs this feature?
Thanks
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