Most users have a setup such as
VM --> sys-fw --> sys-net
The next hop from VM is then sys-fw, i.e. you'd have to look there.
There you'll see in nft list ruleset that port 53 forwarding traffic
only has a non-effective DNAT rule (DNAT to the same IP it had before).
Otherwise it's forwarded as by your routing table to sys-net. In
/etc/resolv.conf you'll see that the imaginary IPs
10.139.1.1/2 are used
as DNS servers for traffic originating from sys-fw (same as in VM).
Then in sys-net the imaginary IPs are DNATted to your DNS server
(usually your router).
This all assumes that you allowed DNS with qvm-firewall. If you don't or
do other changes, iptables/nft changes will happen inside sys-fw / the
next hop networking VM.
Watch out that both nft and iptables are used.