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[–] Ilisyer 0 points 3 points (+3|-0) ago 

We burn food to measure calories because our bodies burn food for the same reason, to generate heat; it's just a bit more controlled. Nothing to do with cellular respiration? Michael Faraday disagrees.. We store, by converting, excess amounts of usable food (not dirt/cardboard, etc), which we measure as calories, as fat, or muscle if our bodies demand it (I do!), for use at later times when food is less available.