For a quilt I consider all the time I spend from picking out fabrics to the day of delivery as part of making a commissioned quilt. For quilts I am gifting I think of it a bit differently. I am not considering the time put into the quilt because I am thinking about the love I have for the person the quilt is destined for. My time is part of the gift.
I quilt mostly for the fun of it.
Garment sewing I do only for myself any more. I use to make clothes for my children when they were little and occasionally for myself.