First go to A Few Remarks on the Traditional Procedure for the Recognition of Saints in Orthodoxy.
And here are some excerpts from a couple of online articles. The point is that incorrupt relics are tied in mystical participation to the Resurrection of Christ, from which their whole theosis arises.
From Why Relics?:
The veneration of saints is vital to the life of the Holy Orthodox Church, because the existence of saints affirms that it is truly possible to fulfill the Christian vocation --- to become conformed to the image of Christ --- because every Christian is called to be a saint, for Christ commanded us to be perfect as our heavenly Father is perfect.The theology of the icon is in part also the theology of the veneration of saints' relics and their frequent incorruption --- in essence, that the body participates in the process of transfiguration / sanctification / deification / theosis --- different words for the same process of salvation.
The veneration of saints' relics and their frequent incorruption affirm that the physical world indeed does have the potential for being transfigured and resurrected, as it participates in the restoration of humanity to the beauty of the Divine Image and Likeness. That the physical world participates in the process of sanctification is a fundamental e