eslint-utils offers a collection of utility functions specifically designed to assist in creating ESLint rules. It streamlines the development process by providing pre-built tools for common tasks like traversing ASTs, analyzing scopes, and checking types. By leveraging this package, rule authors can write more robust, maintainable, and efficient ESLint rules without needing to reimplement foundational logic. It promotes code reuse and consistency across different ESLint rule sets.