The values attribute has different meanings, depending upon the context where it's used, either it defines a sequence of values used over the course of an animation, or it's a list of numbers for a color matrix, which is interpreted differently depending on the type of color change to be performed.
You can use this attribute with the following SVG elements:
For <animate>, <animateMotion>, and <animateTransform>, values is a list of values defining the sequence of values over the course of the animation. If this attribute is specified, any from, to, and by attribute values set on the element are ignored.