“…Ahrens et al., 2020): the slow downward transport of carbon fractions that are either very recalcitrant or recurrently recycled by microbes (Elzein & Balesdent, 1995; Gleixner, 2013; Kaiser & Kalbitz, 2012; Roth et al., 2019); decreasing microbial activity along the profile (Jenkinson & Coleman, 2008; Koven et al., 2013; Persson et al., 2000; Wang et al., 2021), and the increasing role of organo–mineral associations with depth (Cotrufo & Lavallee, 2022; Eusterhues et al., 2003; Georgiou et al., 2022; Hicks Pries et al., 2023; Rasmussen et al., 2018; Rumpel & Kögel‐Knabner, 2011). The reason for this gradient is not fully understood yet and needs further exploration (Guo et al., 2023). It may be caused by the selective preservation of recalcitrant compounds combined with downward transport (Elzein & Balesdent, 1995; Luo et al., 2020) as well as nonlinear interactions among C fractions such as priming (Guenet et al., 2013; Liang et al., 2018; Wang et al., 2021).…”