Why are reserves and accumulated profits credited to the partner's capital accounts in case of change in profit sharing ratio amongst the existing partners?

Explanation

Reserves and accumulated profits are credited to the capital accounts of all partners in their old profits sharing ratio because they have been set apart out of the profits earned in the period before change. If they are not adjusted at present, they will get adjusted later in their new profit sharing ratio which will result in loss to sacrificing partner and gain to the gaining partner.