The principle is named after Austrian army Captain Theodor Scheimpflug, who used it in devising a systematic method and apparatus for correcting perspective distortion in aerial photographs.
Tilt is used to control the orientation of the plane of focus (PoF), and hence the part of an image that appears sharp; it makes use of the Scheimpflug principle.
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With tilt or swing, the DoF is wedge shaped, with the apex of the wedge near the camera, as shown in Figure 5 in the Scheimpflug principle article.