The suggested soaking step helps break down the phytic acid and enzyme inhibitors, making the nuts easier to digest. (sproutedkitchen.com)
The first time I cooked this, I attempted to do it WITHOUT the 8 hr soaking step. (myrecipes.com)
Notes: If you prefer skipping the overnight soaking step, simply follow the same instructions in the morning with un-soaked oats, and extend cooking time until the oats are soft, at least 8 - 10 minutes. (thegreenlife.ca)