Some of our users use mail in a classic way, operating on your “All” inbox, using flags, or mark as read / unread to track important emails. All and Unread may help you use this style.
Others prefer a zero inbox approach, where initially your incoming mail is all of your mail. As you process your email, you Get things Done (by marking email Done or handling it with reply depending on your settings), delete them, archive as reference, or defer it for Later. This is where Incoming comes in handy.
By default this Filter is set to All. You can use Three Dots Menu | Settings | Global Settings | Default Inbox to preset it (e.g. to Incoming).