You can talk about Alcohol in terms of something like Rum or Whiskey as a whole (more properly referred to as liquor), or you can talk about the actual alcohol molecules. The liquor has an alcohol percentage, such as 35% for Jack Daniels, which represents how many alcohol molecules there are in relation to other compounds.
When you talk about the alcohol burning off, it’s just the alcohol molecules, and not the whole liquor. The remainder is also what makes up the majority of the taste of the liquor as well.
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