In general, humans tend to carry subcutaneous fat in their midsection. The fat exists on top of the muscle and underneath the skin. Working out your abs can help build the muscle, but you won’t have that visible definition if there’s a substantial layer of fat on top of your abs. Having low body fat as a whole means you’ll likely have less fat on your midsection, allowing for visible ab definition.
I’ll add that you can’t force your body to reduce the fat in your stomach by doing ab exercises, you have to eat well and be active(not necessarily just exercising, but living an active lifestyle) in order to reduce your overall body fat
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