Because the angles of all triangles sum to 180 degrees.
So, in a right triangle, the two non-right angles must sum to 90 degrees (because the right angle itself is 90 degrees).
So if one of those angles is theta, the other angle must be 90-theta (in degrees).
And, in a right triangle, the side opposite one angle is adjacent to the other.
So the side adjacent to the theta angle is opposite to the 90-theta angle.
And the lengths of those sides each divided by the length of the hypotenuse will give you the cosine of theta and the sin of 90-theta, by definition of those functions.
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