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The whitepaper defines it as incentive:
6. Incentive
By convention, the first transaction in a block is a special transaction that starts a new coin owned by the creator of the block. This adds an incentive for nodes to support the network, and provides a way to initially distribute coins into circulation, since there is no central authority to issue them.
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The incentive can also be funded with transaction fees
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Once a predetermined number of coins have entered circulation, the incentive can transition entirely to transaction fees and be completely inflation free.