I guess its DNA. DNA is the information code of the cell
The burn of calories is connected to gender, mass and the age. These characteristics are the similar for both individuals, so you have to look for the outcome of the body fat percentage.
Muscles are an active tissue which suggests that at rest they burn calories in a bigger proportion than fat. So, the male with more muscles will likely burn more calories at rest.
The lower the fat percentage the higher the muscle percentage.
To conclude, that the male with 13% of body fat will burn more calories at rest than the male with 29% of body fat.
By moving substances across membranes, transport proteins make everything from nerve impulses to cellular metabolism possible. Without transport proteins, for example, the sodium-potassium gradient that allows our nerves to fire would not exist.
They get there energy from the sun
hope it helps