It is useful to create a unique look for your website
It is used to provide alternative templates for specific pages.
It is used to allow site owners to change the look of your site.
It separates the presentation files from the system files so that the site will upgrade without any changes.
It allows you to customize the site’s functionality that is specific to that Theme.
Theme development is an opportunity to learn more about CSS, HTML, and PHP.
It is creative.
It eliminates the requirement for a regular WordPress site owner to understand CSS, HTML, and PHP in order to create a beautiful website.
It is an opportunity for the users to analyse their skill using HTML, CSS and PHP.