It is also excellent as a spicy addition to food - just like wine. Beer is a gentle and modest spice. It does not dominate like cloves or oregano which demand a taste of their own in any combination.
Beer is a catalyst, primarily underlining the special taste of the other ingredients.
It gives body and volume to the dish. But the stronger the beer type, the more the beer taste will pervade. Beer is excellent with hot dishes, stout or lager for instance each add their own characteristic to the food. Beer is an obvious ingredient in food. Based on barley, it is naturally related to flour, rice, corn and other cereals.