Think about a balloon or a tyre. The more air you put in, the greater the pressure and the stiffer the thing gets. This, in a sense, gives it more strength.
When we take a breath and hold it, we are inflating our lungs. This makes them stiffer, and pushes some of the other soft stuff in our abdomens about to make our bodies more rigid. This makes it easier to move the heavy thing.
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