The are two possible answers, depending on the angle you wish to take:
For the same reason it costs energy to lift something onto a shelf then lower it back down, despite energy being conserved in the lifting and lowering of the object and its final energy state being unchanged. You need to impart external energy to cause change within a system.
It's a game and some abilities need to cost resources for balance reasons.
There's no conservation of mass, you can wildshape into an elephant, load up with goods to your carrying capacity, then change to a raven and fly back, then back to the elephant to unload.