Just to be pedantic, a commit is actually "the state of the repo after said changes" plus "the commit(s) before said changes" (which allows one to recover the "set of changes" by comparing the before/after states).
Edit: You're right, but my point was that the revert command treats a commit like a set of changes, not like the state of of a repo (since you can't revert the state of a repo, but you can revert changes).
If you checkout a commit, the commit represents the state of the repository. If you revert a commit, the commit represents a set of changes.