Are translation files (.pot) mandatory for wordpress theme?

Yes it's required

The easiest way: Create your PO file using POEdit application See This Link, Then open the new PO file with EazyPro and save as POT and finally rename it with your theme name.

Using Eazy Pro
Eazy Pro App

from Envato Forums - Latest posts http://ift.tt/2a2N8XK
via IFTTT