Here's why:

* Gravity: The Earth exerts a force of gravity on all objects near its surface.

* Height: The higher an object is, the further it is from the Earth's center of gravity.

* Potential Energy: This means the object has the potential to do work if it falls. This potential to do work is stored as gravitational potential energy.

Formula:

The formula for gravitational potential energy is:

* PE = mgh

Where:

* PE = Potential energy

* m = mass of the object

* g = acceleration due to gravity (approximately 9.8 m/s²)

* h = height above a reference point (usually the ground)

Example:

A book sitting on a table has gravitational potential energy because it could fall to the ground. The higher the table, the greater the book's potential energy.