“…Subsoil, despite being poor in OC compared to topsoil, has a greater thickness and higher degree of compactness/deformation and thus holds a larger pool of reactive Fe minerals . These physical and compositional properties enable the subsoil to act as a crucial, yet frequently overlooked, reservoir of terrestrial OC and nutrients. , Subsoil also contains a considerable volume of interconnected cracks, fissures, and tubular pores (hereafter collectively referred to as “macropores” or “macropore system”) that vary greatly in three-dimensional geometry, mainly depending on soil structure, fauna activities, and preferential water flow patterns. , These macropores serve as hotspots for (bio)geochemical reactions/processes, microbial activities, and the exchange and advection/movement of liquid and gaseous phases, − which in turn regulates OC/nutrient distribution, transformation, and storage in subsoil systems. ,, During the last two decades, our understanding of the factors and mechanisms controlling OC/nutrient sequestration, transformation, and stabilization in subsoil has greatly expanded. − However, it is still unclear how macropores and associated physical/(bio)geochemical reactions/processes could reshape and contribute to the distribution and storage of OC and nutrients in acidic sulfate-rich subsoil systems that are widespread on many coastal plains − and certainly increasing in extent in thawing (sub)arctic regions. − …”