Depends on how much weight you are hanging, what size of bolts you use, and how many of them. Check the specs for the lag bolts you are using to see how much they will individually support before they would 'tear out' of 1.5 inch pine or whatever board type you are using.
The load is perpendicular to the horizontal mounting of the screws - a 2 x 10 backing (provided it is well secured) should provide lots of support unless you're hanging an extremely large and heavy set. You could always add additional fasteners if you felt it necessary.
The load is perpendicular to the horizontal mounting of the screws - a 2 x 10 backing (provided it is well secured) should provide lots of support unless you're hanging an extremely large and heavy set. You could always add additional fasteners if you felt it necessary.