With the sails luffing and the boat dead in the water, the crew can now totally safely heel the boat toward the person in the water by moving to his/her side of the boat - windward or leeward - to the extent that the rubrail is immersed in the water.

This accomplishes two things:
1. makes it far easier for the crew to climb/slide back aboard
2. positions person in boat where (s)he can help get the other person into the boat again

This is also worth doing when rescuing a man overboard:
When I do this, I stop the boat to leeward of the person in the water by luffing up. Then, with board full up and sails luffing, I step to windward to heel the boat towards the swimming sailor and am thus in position to carry out items 1 and/or 2 above.

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