Why does the biomass tend to decrease in the terrestrial food chain from link to link?

1) The food chain includes producers, consumers and reducers.
2) In each link, most of the organic matter (approximately 90%) is split into inorganic substances, and they are released into the environment.
3) The energy allocated in this case is spent on vital activities, turns into thermal energy and dissipates into the environment. Thus, from link to link decreases biomass. This pattern is called the 10% rule or the ecological pyramid rule.