The non-oxidative phase is a crucial part of the pentose phosphate pathway where ribulose-5-phosphate is interconverted into various sugars without the involvement of oxidation reactions. This phase mainly focuses on the synthesis of ribose-5-phosphate and other sugars that are vital for nucleotide synthesis and cellular metabolism. It plays a significant role in providing precursors for biosynthetic pathways, linking metabolic processes in cells, and maintaining the balance of metabolic intermediates.