I donīt know a lot of english and i will to try to explain it. If you have more questions you can ask again

. Ok the system has a variable, that for loop uses to know how many parameters has the file for example a text. The variable has space, tabs and return (of course all convinations of that).
THE ANSWER
$cat > example
spaces=IFS #IFS is the system variable
IFS=" #We inicializating IFS=return to tae all the line
"
........................
........................
IFS=$spaces #We used the var spaces to give the value to IFS againwhen we finish
unset spaces
Bye