How can the return statement be utilized effectively in PHP functions to maintain variable values?

When a function in PHP completes its execution, all the local variables within that function are destroyed. To maintain variable values and return them to the calling code, the `return` statement can be used effectively. By returning the desired variable or variables, their values can be accessed and utilized outside of the function.

function calculateSum($num1, $num2) {
    $sum = $num1 + $num2;
    return $sum;
}

$result = calculateSum(5, 3);
echo "The sum is: " . $result;