if you think of the scenario, wind is behind you.
same with mainsail, if you let main sail all the way out,ie sail is 90 degrees to the wind, you are exposing the maximum amount of sailarea to the wind. therefor, if you sheet in,sail is 0 degrees to the wind, you are exposing the least amount of sail area to the wind, therefore more in control, less healing leverage is applied to your rig.