Theta is the daily cost of owning an option and the daily income of selling one. It is largest for at-the-money options and accelerates as expiration nears. Weekends count: an option loses three days of theta from Friday close to Monday open.
Sellers of credit-spreads, iron-condors, and covered-calls are harvesting theta. Buyers must overcome it with movement or implied-volatility gains.
Example: an option priced at $3.00 with a theta of -0.05 will be worth about $2.95 tomorrow if the stock and volatility do not change.
Related: extrinsic-value, delta, gamma, credit-spread, expiration-date