The Gemorah is trying to find a merit for a woman to delay the punishment when she committed adultery. First it suggests the merit of her learning Torah but rejects it due to her not being commanded in that mitzvah and then concludes she has the merit of bringing her children to yeshiva and allows her husband to go out of town to learn. Despite the fact that the woman is still not commanded in this Torah learning that she encourages, she "splits" the reward as if she is the man who does have the command and is learning. Actually the Netziv explains that in this context the reward of the wife/mother can be even greater because if the husband or son are wasting time only they will have that responsibility and she will reap the benefit as if they learned.

Sotah 21a

רבינא אמר  לעולם זכות תורה  ודקאמרת אינה מצווה ועושה נהי דפקודי לא מפקדא באגרא דמקרין ומתניין בנייהו ונטרן להו לגברייהו עד דאתו מבי מדרשא מי לא פלגאן בהדייהו

Brachos 17a, Netziv ibid

גְּדוֹלָה הַבְטָחָה שֶׁהִבְטִיחָן הַקָּדוֹשׁ בָּרוּךְ הוּא לְנָשִׁים יוֹתֵר מִן הָאֲנָשִׁים, שֶׁנֶּאֱמַר: ״נָשִׁים שַׁאֲנַנּוֹת קֹמְנָה שְׁמַעְנָה קוֹלִי בָּנוֹת בֹּטְחוֹת הַאְזֵנָּה אִמְרָתִי״.

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