Heavy material should be stacked at the bottom while light material can be staked at the top or upper level. Provide a small compartment or. The distribution box (DB box) helps safely and efficiently distribute electrical power. Stacking materials safely is essential to preventing accidents on-site or in a warehouse, and it's not as straightforward as piling boxes. Let's break down the art of safe stacking. It helps organize, protect, and control electrical connections in residential, commercial, and industrial electrical systems. Distribution. Safe stacking refers to the proper organization and placement of materials in a warehouse to prevent injuries, product damage, and compliance violations.