The formation of humic substances in nature is one of the least understood aspects of humus chemistry and one of the most intriguing. There are three main theories to explain it: the lignin theory of Waksman (1932), the polyphenol theory, and the sugar-amine condensation theory of Maillard (1911). Those theories are insufficient to account for observations in soil research. 
Humic substances are formed by the microbial degradation of dead plant matter, such as lignin, cellulose and charcoal. Humic substances in the lab are very resistant to further biodegradation. The structure, elemental composition and content of functional groups of a given sample depend on the water or soil source and the specific conditions of extraction. Nevertheless, the average properties of lab produced humic substances from different sources are remarkably similar.