Can you mention the functions of body content relevance?
 

Can you mention the functions of body content relevance?

In what context? If we talk about links, the body content is very relevant.

The placement of the links is a factor that Google looks at when evaluating the backlink. If the backlink is in the sidebar or footer that can be a signal that you have bought the link.

Otherwise, it doesn't matter too much in which html tag you place your content.