As rb1957 says the main reason is mass/weight saving.
To be able to land at max TO weight requires a very robust structure to absorb the landing 'impact' (both the landing gear it'self and the structural members it and potentially things like fuel tanks are attatched/bearing on to). This structure has a mass penalty.
Given, especially for a long range commercial aircraft and the like, you'll usually be landing with a lot less fuel than you took off with then to save mass the landing gear & structure is designed around this factor. For safety you then have to be able to get rid of fuel/payload quickly in an emergency.
A lot of military A/C especially bombers etc used to do the same, they assumed they'd always drop or jettison their bombs and had max landing weights significantly lower than max take off. As the cost of guided weapons etc has increased they now like to be able to bring back weapons that don't get dropped, especially for operations like policing no fly zones. This is a factor in why some A/C have been retired apparantly early and is a factor in why military A/C rarely take off with a full load of guided weapons. This is a major factor for carrier A/C which have much higher landing loads.
Think about Breguet range equation if you want to put some math behind the explanations. Essentially (if I recall correctly) the greater % fuel is of your take off weight the more efficient you're flying. The use of lightweight structures amplifies the % difference.
KENAT, probably the least qualified checker you'll ever meet...