"Unless seller runs eBay business at loss, and pays for the unsold item listing fees from some other income, it is always the buyer where the money came from.  Re-listing costs are all just part of the business"

Exactly and some sellers run at a loss especially casual sellers so....wait for it...

The seller paid the fees.

Do a completed listing search on any of the items listed below and you will find the seller paid the fees

Harley Davidson 1200 Sporster 1994 trade/swap

Husqvarna TC250 2010 Motocross Bike

canopy made for 6ton tipper or would suit car or box trailer

BMW series 3 18iS

Land Rover Discovery Td5 (4x4) (1999) 4D Wagon 5 SP Manual 4x4 (2.5L - Diesel...

125cc thumpster not yamaha honda ktm

Holden Rodeo 2003 4x4 12 months rego,cold ac 31' a/t make an offer may swap.

Ford Focus LX (2003) 5D Hatchback 4 SP Automatic (2L - Multi Point F/INJ) 5...

1sweetap6v8

"Thank you for making that clear , Of course the funds must come from the buyer, It does not matter if you have 50 listings and 20 sell 5 NPB the money that makes the payments to ebay still comes from the 20 sales you made"

Clear as mud

what if you have 50 listings and not one sells

....which buyer does the money come from to pay the fees????

Do a completed listing search on any of the items above and tell me who paid the fees ????

Identify the charitable buyer for me can you?

....... that paid the fees.... I would like them to pay some of mine