Fats and oils are virtually all just carbon and hydrogen atoms with a few oxygens. When they are digested, other atoms, chiefly more oxygen, will be incorporated. The first stage to break down a fat molecule is to split off separate fatty acids from the glycerol molecule that holds them together. The net difference is the addition of three extra molecules of water so the products are heavier than the starting material.
(Very simplified chemistry for ELI5)
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