from the wiki: Mastery points can be spent on selected Mastery tracks; they are earned from completing achievements within the game, but may only be spent after reaching level 80. These achievements include but are not limited to: Interacting with Maguuma Mastery Insight locations. Here it says that the simple act of communing is sufficient.
HoT is required for gliding. Certain masteries are required to be maxed out for HoT Legendary weapons. And like others have said getting max masteries make it easier to get spirit shards. As others have said, maxing out either red or green mastery lines allows you to receive Spirit Shards again for that content.
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guild wars 2 max mastery level
