Short answer: it helps for macarons — a little — but weighing and technique matter more.
“Ageing” means leaving separated whites in the fridge (loosely covered) for a day or two, or just at room temperature for a few hours before you bake. It lets some water evaporate and relaxes the proteins, which can give a slightly more stable meringue and smoother shells. It’s a helpful nudge, not magic — a spotless bowl, gradual sugar, correctmacaronage and a proper rest all matter more. If you forget, room-temperature fresh whites still work.
Related:raspberry French macarons · glossary:macaron ratio,French meringue.