What is T0 and why would we use it as the reference pose?

I see it in FBX import settings and some tutorials are calling for this to be checked but i dont understand what t0 is and cant seem to find any information on it.

As far as I understand it (I have done a lot of character animation art path work in other systems, but not Unreal):
When an animation clip is exported, the first frame is “time 0” and is named “t0.”
Some animation systems don’t have a separate “reference pose” concept, and thus the convention is to use the first frame as the reference.

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