It can be used to break out from restricted environments by spawning an interactive system shell.
man man
!/bin/sh
It reads data from files, it may be used to do privileged reads or disclose files outside a restricted file system.
man file_to_read
It runs in privileged context and may be used to access the file system,
escalate or maintain access with elevated privileges if enabled on sudo
.
sudo man man
!/bin/sh