Step 1: Understand the reducing nature.
The reducing behavior of \( \text{H}_3 \text{PO}_4 \) is largely due to the presence of the \( -OH \) group and P-H bonds. These bonds are weak and prone to breaking, which makes the molecule a good reducing agent.
Step 2: Conclusion.
The strong reducing behavior of \( \text{H}_3 \text{PO}_4 \) is due to the presence of one \( -OH \) group and two P-H bonds.
Final Answer:
\[
\boxed{\text{Presence of one } -OH \text{ group and two P-H bonds}}
\]