It provides an excuse for why there is no body. They had to account for it somehow or the resurrection prophecy is true, so they lied and said somebody stole it.
Jesus’ enemies claimed the body was stolen by the disciples. This claim actually supports resurrection because the means to have accomplished this would have been unreasonable. Also, Jesus’ enemies paid the startled tomb guards to further the lie. More proof that the resurrection was real!
The enemies of Jesus actually admitted that the tomb was empty and made up a story to cover themselves.