Burning is one way to reduce the circulating supply of a card, alongside combining cards.
While by combining cards the output is a card of a higher level, and the lower-level cards that are combined are burned, when you burn cards directly you receive their burn value.
The burn value is an amount of DEC each card has associated with it and which will be given to a player when burning that specific card.
The amount depends on the card's edition, rarity, BCX, level (for maxed cards) and foil.
Economically, it only makes sense to burn a card when you receive more DEC by burning it than you get on the secondary market by selling it at the market price (for example, using the bidding system in Peakmonsters).
Otherwise, combining them has the same result, but a better gameplay potential.
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