Calling the Close or Dispose method allows the resources to be freed. This might not happen immediately if other threads are using the same instance of the safe handle, but will happen as soon as that is no longer the case. Although most classes using SafeHandle do not need to provide a finalizer, this is sometimes necessary (for example, to flush out file buffers or to write some data back into memory). In this case, they can provide a finalizer that is guaranteed to run before the SafeHandle critical finalizer runs.
Always call the Close or Dispose method before you release your last reference to the SafeHandle object. Otherwise, the resources it is using will not be freed until the garbage collector calls the SafeHandle object's Finalize method.
You should never explicitly call the Dispose method with the disposing parameter set to false
See the Documentation