Definition 1. The span of a set of vectors $\{v_1,\ldots,v_m\}$ is the set of all linear combinations of $\{v_1,\ldots,v_m\}$. In other words, $$\text{span}\{v_1,\ldots,v_m\}=\{a_1v_1+\cdots+a_mv_m,\, a_1,\ldots,a_m\in\mathbb{F}\}.$$
This definition leaves out the case for $\{\}$: there is no vector to begin with! So we need to take care of that. But how do we define the span of $\{\}$? We define it to be $\{\}$? Or some arbitrary space? Here is the rationale for defining $\text{span}\{\}$ to be $\{0\}$:
Proposition. Let $V$ be a vector space. Let $S$ be a finite subset of $V$ that spans $V$. One can obtain a basis of $V$ by deleting elements from $S$.
Only then can we have this proposition working for $V=\{0\}$.
To summarize, when our definition of span is as in Definition 1, we want the following extra definition
- The empty set is independent;
- The span of the empty set is the zero space $\{0\}$
for the above proposition to be true for $V=\{0\}$. As a consequence of our definition, the empty set is a basis for the zero vector space.
(Notes:
My definition of linear independence is:
A set of vectors $\{v_1,\ldots,v_m\}$ is said to be linearly independent if the equation $a_1v_1+\cdots+a_mv_m=0$ always implies $a_1=\cdots=a_m=0$. Otherwise, it is said to be linearly dependent.
And I do not define the "empty sum", so that the case $\{\}$ is left undetermined. )
Definition 2. The span of a set of vectors $\{v_1,\ldots,v_m\}$ is the smallest vector space containing $v_1,\ldots,v_m$.
Under this definition, indeed we do not need to additionally define the span for $\{\}$, as @5xum pointed out.
Definition 1 is more common, since elements of the set $\text{span}\{v_1,\ldots,v_m\}$ are described explicitly. The drawback of Definition 2 is that you don't know what the elements in the span look like, and you need to prove that the span of $\{v_1,\ldots,v_m\}$ indeed consists of linear combinations of $v_1,\ldots,v_m$.