From Wiki96
.meta files are found usually in system-generated folders. They contain information and metadata about the folder they're placed in. .meta files are really JSON files. Because they start with a dot, they are also considered hidden files.
.meta files were introduced with the release of V2 Service Pack 1. Most .meta files have one property: description, which is a description of the folder. If the description property exists, the description is shown on the left side of the Explorer window.
Here is the .meta
file content from C:/user
:
{
"description": "This is your user folder."
}