On a fundamental level we don’t [know](https://pubmed.ncbi.nlm.nih.gov/30537791/) the cause
> In the past few decades, many hypotheses have been developed to explain the aetiology of DOMS. Although **the exact pathophysiological pathway remains unknown**, the primary mechanism is currently considered to be the ultrastructural damage of muscle cells due to unfamiliar sporting activities or eccentric exercise, which leads to further protein degradation, apoptosis and local inflammatory response.
We know its not related to lactic acid. It might be related to tendon strain. But until there is a mechanism of action its just speculation based around things that occur during exercise, much like how lactic acid was long thought to be the cause
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