In cellular respiration water molecule is formed at the end of ETC when O2 accepts the electrons. In PSI&II is where H2O splits, but even then the H+ will go to NADP+ to make NADPH (in non-cyclic). The whole point of H+ gradient in cellular respiration is to relaese energy, so that energy in turn could be used to generate ATP. We also know that NADH and FADH2 are the source of energy for ETC. So I would say it comes from NADH and FADH2.