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From the Global Basketball Directory:
"A crucial skill executed when two players are in close proximity to each other and one player moves or cuts by the ball handler who is in static or post position with his back to the basket. The hand-off pass is a must for post players who find space in advance of the defense, meet the ball and then hand off to a cutting player."

This movement particularly if linked to a fake underhand pass, a turn to the basket and followed by an overhead pass is a basic attacking move in the game and should be strongly emphasized in early learning and teaching.