Exploiting the mating threat in order to swap the active white queen as well.
The passed pawn has been neutralized, while the white rooks lack active prospects. Next Black may consider ...Rdb8 and ...Nd3 to put pressure on b2.
Transposing to an endgame where the knight will clearly outshine the bishop.
White is better due to his mighty knight in the center and better pawn structure.
Forcing a "dynamic" exchange that will severely damage White's pawn structure.
Black is now considerably better due to the weak doubled pawns and the stronghold on d5.