As others have said, working from home has many benefits

• no commute
  • save time
  • save money
  • less risk of disease and accident
  • often easier child care options
• greater control over environment
  • offices are often too hot or cold for some
  • stock own food, drinks, toilet paper, etc
• better pet access. Cat on lap. Dog walk easier.
• easier wardrobe
• several distraction categories removed
  • people walking up to your desk
  • loud meetings

The commute alone is pretty big. If your commute is like an hour, that's changing your salary from like $x / 10 hours to $x / 8 hours. That's a big bump. If your daily pay was $1000, that's like going from $100/hour to $125/hour.