copying a comment from youtube:

This song was sampled from a song called It’s a Fine Day by OPUS III. The song does have connections to the Kleenex Commercial from even earlier, but the source for that is another song called It’s a Fine Day by Jane. Jane made the song, Kleenex uses it in a commercial, Opus III samples it or re-sings the lyrics with their own track, and then Goreshit samples Opus III’s song by speeding it up and laying breaks over it. It clearly wasnt sampled from the kleenex ad, but whether or not Opus III’s verison is sampled or a new recording is the real question.