On-policy distillation transfers reasoning ability through dense token-level supervision, yet the nature of the transferable signal remains unclear. We discover that reasoning chains contain two types of knowledge that require different discovery mechanisms: decisions (where to branch), which surface through student uncertainty, and evidence (intermediate steps that justify decisions), which hides in positions where the student is confident yet wrong. Current methods capture only decisions; the substantive knowledge in evidence tokens remains untransferred. We propose DEAR(Decision-Evidence Aware Reasoning Distillation), which first identifies decisions via student entropy, then discovers their supporting evidence through hidden-state cosine similarity to decision anchors, boosted by teacher-student divergence to prioritize the largest knowledge gaps. Across three student-teacher configurations on math and code benchmarks, DEAR consistently outperforms standard OPD, with up to +2.5pp on competition math and +5.7pp on code generation.

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