Heat flows from hot to cold. Just like water flows from high to low.
When you are heating, you can have a fire, electric heating element or steam/ hot water next to your room (separated by something like a copper tube) and heat will flow from hot stuff to the cold room.
When air conditioning you are trying to get some heat from your room (which is colder than outside) and dump it into the warmer outside. So pumping heat from cold to hot. You are going uphill.
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