Leveraging in commercial real estate can provide a number of benefits, including increased returns, diversification of investments, and tax advantages. Leveraging allows investors to purchase more property than they would be able to with their own capital, and the increased returns can be used to pay off the loan. Additionally, leveraging can help investors diversify their investments, as they can purchase multiple properties with the same amount of capital. Finally, leveraging can provide tax advantages, as the interest paid on the loan is tax deductible.