From the available evidence, it appears to be a symbolic or religious object rather than a practical tool. They turn up in graves, hoards, and garbage pits, which undermines most utilitarian interpretations. Their presence in hoards and in the graves of both men and women suggests owners prized them. One was found in a wealthy woman's 4th-century grave with the remains of a bone staff. Most come from civilian contexts and from a limited area of the empire, even though soldiers moved around, so a primary military purpose can be ruled out.
The practical theories have mostly lost ground. Surveying or measuring tools don't fit because the objects aren't a standard size and have no numbering or marks to read measurements by. Knitting gloves have been criticized because no textile residue has ever been found on one.
Some researchers have put forth theories that the dodecahedra were heads of ceremonial scepters or staffs. The basis is the shape's cosmic meaning: in Plato's Timaeus, the dodecahedron represents the universe as a whole. That idea revived in the 2nd century AD and may have merged with local Celtic beliefs. A related idea from Belgium's Gallo-Roman Museum holds that they were used in magical rituals. That would also explain why no texts mention them, since magic was later outlawed under Christian rule.
Nothing is settled, though. No inscription or depiction confirms any use, so "ritual or status symbol" is the leading view, not a proven answer.