If $\tau$ is a stopping time and $(\mathcal{F_t})_{t\in I}\subset \mathcal{F}$ is a filtration, then the $\sigma$-algebra of the $\tau$-past is defined as
$$\mathcal{F}_\tau := \{A\in\mathcal{F} : A\cap \{\tau \leq t\} \in \mathcal{F}_t \text{ for any } t \in I\}\, .$$
What is the reasoning behind this definition? How can one characterize the sets which are in $\mathcal{F}_\tau$? Since $ A\cap \{\tau \leq t\} \in \mathcal{F}_t$ but not necessarily $ A\subseteq \{\tau \leq t\}$, might it not be the case that we can't decide if $A$ happened at time $\tau$? And can one understand $\mathcal{F}_\tau$ similar to $\mathcal{F}_t$ but with the index (somewhat) randomly chosen? If yes, how?