Question about tire size and gas mileage.

So I got a bit attached to my beater and thinking of giving my D21 a set of 31s.
I stumbled upon this point that i’m going to get hit badly with gas mileage. How does this relationship work? I know the heavier the tires, the harder the engine has to work, but you cover more distance with the low rev? Also, if you look at it that way, what about the trucks that come with 31s stock? if they downsize to like stock 240sx rims will they get amazing gas mileage? (yeah you might say “oh the engine’s so strong it doesnt even feel a difference” but i mean isnt it just like how a body builder can do 30 pound curl zillion times without getting tired but can only do 150 lbs curl a couple of times?) D21s came with like normal size passenger car tires, when Pathy came with 31s, but don’t they have the same drive train?
I’m getting confused with this whole tire size vs gas mileage deal.
Any input would be appreciated.

what are you talking about

tire size and gas mileage are a fine tuning type thing, there is a point where the distance you travel extra every turn is outweighed by a lack of torque due to overgearing, big tires will be slightly better on the highway, but suffer around town and small tires will help around town buf suffer on the highway, it doesnt have so much to do with weight as the leverage, just put em on and dont worry about it,