About FOV
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Field of View, or FOV, is the viewing angle of the ingame camera.
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It is important to have an FOV near the correct value for your setup; wrong FOV values can cause symptoms similar to motion-sickness like nausea and headaches.
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To understand more about how FOV works, try this:
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Stand in front of a window, and move towards and away from it.
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Note that the closer you are, the more you can see to the sides.
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FOV is a stand-in for this effect, as the monitor is a flat screen acting like a "window" into the game.
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Too large of an FOV will feel like you're looking through a fisheye lens.
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Too small of an FOV will feel like like looking through a paper towel tube.
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Here's an example with a 60FOV screenshot superimposed on a 120FOV screenshot.