How would you define oxidation states?
This the charge left on the central atom when all the bonding pairs of electrons are broken, with the charge, the electron, assigned to the most electronegative atom. The resultant charge is the oxidation state/number.
From the earliest days of studying chemistry we are taught that ionic bonding results from the transfer of electrons to give ions, whereas covalent bonding results from the sharing of electrons between (bound) atoms. Note that this is a conceptual exercise that DOES NOT really have much physical or chemical significance. However, assignment of oxidation states allows us to balance equations effectively (it also gives us something to teach to students of chemistry).
So we look at a simple oxidation reaction, that of carbon to give carbon dioxide..........electron loss
In inorganic chemistry, electron-transfer reactions, redox reactions, become more explicit because we include include electrons as virtual particles..........
So is charge balanced, so is mass balanced in this equation? If the answer is no we cannot accept it as a descriptor of physical reality.
What about this one........?