The `with` statement simplifies exception handling by encapsulating common preparation and cleanup tasks, especially for file operations.

The with statement in Python is a context manager that is used to simplify exception handling and resource management, particularly for operations that require setup and teardown actions. It automatically handles resource management, such as opening and closing files, making your code cleaner and less error-prone.

The primary benefit of using with is that it ensures that resources are properly released after their use, even if an error occurs. For example, when working with files, you can use the with statement as follows:

with open('example.txt', 'r') as file:
    content = file.read()

In this example, the file is automatically closed once the block of code inside the with statement is executed, eliminating the need for an explicit call to file.close(). You can also use the with statement with custom classes that implement the context management protocol by defining __enter__() and __exit__() methods. By using the with statement, you enhance the robustness and clarity of your code, making it easier to manage resources.