A: Before I answer this question, let me share some background information. The premise behind EFT is that the human body is also an energy body and energy must always be flowing. And problems arise due to blocks in the movement of energy within field.
The tapping process is used to stimulate or shock the blockage, or at least begin to loosen it up so once again energy can begin to flow freely. Just as tension can be released when that part of the body is opened up, so can the energy that has been stored there. It requires that you first become aware and then place your attention on it. Tapping takes it a step further to ensure a thorough release.
Although energy itself is totally neutral, we can have some emotions and feelings that are not so useful as well as others that are quite useful. Now in my opinion, one of the reasons why positive statements work so well in combination with EFT is because it helps release any incongruencies with us.
To repeat a statement such as "I love to make money" can have many layers of "emotional baggage". And through repeating such a statement, you may notice a variety of feelings come up that you may not have words for, but find yourself releasing them. These are all the incongruencies or disbeliefs or contrary beliefs and feelings that are being released.
And when you can say, "I love to make money!" with total congruence, then you don't need to tap any longer, you'll just be in that place where you love to make money.
-Oz