There isn't sufficient evidence to confirm that elevating bowls is beneficial to a healthy adult dog. However, if your dog has neck or back pain, it can be more comfortable to eat from an elevated bowl so they don't strain their neck as much. Regarding the risk for gastric dilatation volvulus (GDV, or bloat)—to our knowledge there are only two relevant studies, and their findings conflict with regard to varying heights vs risk of GDV. In both studies, feeding from an elevated bowl did not reduce the risk of stomach torsion relative to feeding from the floor. The safest option without further evidence is to feed otherwise healthy, at-risk breeds from the floor. This may not reduce the risk of GDV, but there is no evidence to suggest that risk will increase.