What is the purpose of the with statement in file handling?

The purpose of the with statement in file handling is to ensure proper acquisition and release of resources. This statement simplifies the process of opening and closing files in Python, as it automatically handles the setup and teardown of the file resource. When a file is opened using the with statement, it guarantees that the file is properly closed once the block of code is exited, even if an error occurs during file operations. This eliminates the need for explicit close calls and helps manage resources more effectively, preventing potential resource leaks and ensuring that files are not left open inadvertently.

This automatic resource management feature is particularly important in large applications, where keeping track of file states manually could lead to errors. As a result, the with statement promotes more robust and readable code while handling file I/O operations in Python.