The PlayStation card enables you to earn points on all your purchases, including 10X points on every purchase you make on PlayStation Network. This means you’ll be rewarded for each purchase of your game related PSN purchases. This also applies to PSN movies or TV episode purchases and rentals. Customers can rack up points, which you can then redeem for PlayStation games, accessories and PlayStation content.
Cardholders can receive addtional purchase rewards:
3X point on all PlayStation and Sony purchases at Sony stores and Sony.com
3X points at service restaurants, movie theatres and on your mobile phone bill
1X points on all other purchases
Customers can even earn a $50 PlayStation Network code after your very first purchase with the new PlayStation Card. It’s a great way to earn some great rewards.
Via PlayStation Blog