Here is a short nontechnical treatment. Any suggestions for improvement?
Accommodation refers to the ability of the eye's lens to vary its shape to focus on objects at various distances. When it's focused at some distance, light from objects closer or farther away converges slightly in front of or behind the retina rather than on it, making their image blurry to varying degrees. Ray diagrams of such situations can be found in photography tutorials on depth of field. As the lens becomes less flexible with age, the range of accommodation declines, leading to common problems like nearsightedness.
The magnification of an optical instrument places a greater strain on accommodation. Increasing the effective focal length of the optical (eye-binocular) system causes the axial distance between the in-focus image and the out-of-focus one to increase, which makes it even blurrier and gives the eye more trouble bringing it into focus instead: the range of accommodation shrinks as magnification increases. At some point around 6x, a growing number even of people with normal vision will be unable to simply look through a binocular and focus their eye on whatever they like, and the nearsighted will have difficulty even sooner.
Therefore a focusing mechanism is built in to help the eye accommodate objects at different distances, and along with it a diopter adjustment to correct for slight differences between a person's two eyes which have now begun to matter. Older users will have ever greater need for these adjustments. Focusing can be accomplished by moving the eyepieces or objectives, or by moving an internal focusing lens between them. Either way, the focuser does the heavy work of accommodating different distances, always placing the virtual image at a comfortable resting distance chosen by the individual user. The greater the magnification, the shallower the depth of field, and the greater the need for refocusing.