Tilting or swinging the rear standard is usually done when you need to avoid converging parallels and have already used all the rise/fall and left/right shift that you can in the front standard.
It might help to think of your camera as a projection system.
The lens project an image onto the rear film plane. Think of the film plane as the screen. If you tilt the screen back the top part of the image will be bigger than the bottom, and vice versa.
Film plane tilts and swings can also be used to help in making sure the subject, lens and film plane all intersect at the same line (Scheimpflug principle)
There are a number of books (and, I'm sure websites) that can explain all this with visual aids and I would highly suggest that you get familiar with these concepts. its amazing how they will help you with focus and perspective control.