A big liquid drop splits into 'n' similar small drops under isothermal conditions, then in this process:
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When a large drop splits into smaller drops, the total surface area increases. Since surface energy is directly proportional to surface area, extra energy is required to create the new surface. This energy comes from the system, leading to the absorption of energy.
When a big liquid drop splits into smaller drops, the volume remains conserved because the total volume of the drops before and after splitting is the same.
However, the surface area increases when a large drop splits into smaller drops, and this increase in surface area causes an increase in surface energy. The total energy is released in the form of heat.
Thus, the energy is absorbed during the process.