Easily add funds to your account for PlayStation Network (PSN) to use towards anything from PlayStation Store~s (PS Store) huge library of content, including: PlayStation Plus (PS Plus) subscription* with online multiplayer access, games every month, exclusive discounts and more. Games, Virtual currency and add-ons, and more.
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PSN cards are usually best to give as a gift when the person you are buying it for likes to buy digital content from within game. Otherwise, a traditional gift card for stores like Best Buy (or some other retailer) are better because physical copies of games tend to be on sale far more frequently than their digital counterparts in the Playstation store.