If you are referring to the instructions on the dry yeast packet for rehydrating yeast prior to pitching, you don't need to do this.
There was a time when it was necessary, but dry yeast manufacturers have improved their products considerably in recent years.
I use dry yeast exclusively, and always direct pitch out of the packet into the fermenter.
Some people still like to do this, and maybe the yeast will start fermenting a few hours sooner if you do, but that would be the only benefit.
To me it is an unnecessary step which only creates another opportunity for an infection.
With dry yeast there is also no need to oxygenate the wort.