Jeezus... The all caps is hideous.... Looks like you're screaming at us. Please stop.
A distribution block takes one larger (lower AWG) power line and splits it up into multiple smaller (higher AWG) power lines to power multiple devices.
It allows you to run a single power line to your battery for aesthetics and simplicity.
If you're running a single amplifier and no other components that need 12v power from the vehicle, you don't need a distribution block.