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Source:dota2.gamepedia.com/Gold

Reliable & Unreliable Gold

Gold can be split into two categories:

• Reliable gold - Any bounty you get from hero kills, Roshan, and global gold from towers is added to your reliable gold pool.
• Unreliable gold - Everything else (creep kills, neutrals, etc).

The difference between the two (except from how each is earned) is how each one is spent:

• Dying can only take away gold from your unreliable gold pool and not from your reliable gold.
• Buying items uses up your unreliable gold first before using your reliable gold.
• Buyback uses reliable gold first.

In the end you still have a fixed amount of total gold (you just add the two together).
The purpose of having these two categories is to encourage ganking and tower kills that accumulate the reliable gold pool, which is gold that cannot be lost from dying.