SHEET CONTROL

When luffing, we first steer so that the boat turns towards the wind, the sails start to slacken a little and then we pull in the mainsheet. The jib sheet always follows a little later. Heel/weight to leeward helps with luffing the boat.
When bearing off, we first loosen the mainsheet and then we steer the boat away from the wind. The jib sheet always comes in a little later than the mainsheet. 
When bearing off, heel/weight to windward helps.
The steering effect of the sails and the heel then do their job optimally.
When loosen sheets , do not let the sheet slip through your hands. This can cause burns or blisters.