Let's say for argument's sake that he's gonna bill roofing work at $100 an hour - which would be extrordinarily high. He worked for 30 minutes with probably less than $10 in materials. For $60 in soft cost, he's earned some advertising, and a customer for life.
Nothing sinister about it. Nothing overly charitable either. Just good business. It only seems odd because it's not the norm. There is a certain popular local Porsche mechanic who operates in the same way. As a result, he can pick and choose his jobs and customers. And the fact that you know who I'm talking about without mentioning his name illustrates the point.