It comes from food you’ve eaten in advance.
What happens on the weekend when you go to a store and buy something with cash? You didn’t earn any money that day. You are spending cash you accumulated in the past and saved up.
All the fat in your body is food you ate one day and didn’t need that day, so your body saved it for later. When you eat a deficit, that’s the “later”. Your body dips into its savings to spend the extra energy you need.
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