The most eloquent description can be found in the MSDS or SDS for wood dust that can be sometimes found on the lumber as is or be produced when cutting or sanding. If wood dust was to enter the sinuses or lungs it can act as a carcinogen.
This item is not treated and can be used for raised beds. A positive of using untreated lumber in constructing your raised beds is that it is just natural lumber and without added preservative chemicals, but the other side of that coin is that without those added preservatives the lumber will decay more quickly than a treated version.
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yes god enough to work with
you can but you have to give it a protective coating, otherwise use pressure treated lumber for outdoors