It is called a shebang or a "bang" line.
It is nothing but the absolute path to the Bash interpreter.
It consists of a number sign and an exclamation point character (#!), followed by the full path to the interpreter such as /bin/bash.
All scripts under Linux execute using the interpreter specified on a first line Almost all bash scripts often begin with #!/bin/bash (assuming that Bash has been installed in /bin) This ensures that Bash will be used to interpret the script, even if it is executed under another shell. The shebang was introduced by Dennis Ritchie between Version 7 Unix and 8 at Bell Laboratories. It was then also added to the BSD line at Berkeley .
Ignoring An Interpreter Line (shebang)
If you do not specify an interpreter line, the default is usually the /bin/sh. But, it is recommended that you set #!/bin/bash line.