Cryptic crossword clue
Reserves — fuel that lies beneath what lies beneath 7

The most common and most likely answer to this crossword clue is the 7 letter word SUBSOIL

I've seen this crossword clue in The Daily Telegraph
S
U
B
S
O
I
L

Buddy explains!

The straight part
We know that "what lies beneath" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case what lies beneath = subsoil.
The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does SUBSOIL mean?

SUBSOIL noun
  1. The layer of earth that is below the topsoil.
SUBSOIL verb
  1. To turn up the subsoil of.

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