It is known that if $(X, \Sigma, \mu)$ is a measure space,
$$L^1(d\mu) \hookrightarrow [L^\infty(d\mu)]^* \\ \quad \quad g \, \, \, \mapsto \int \_ \, \, g \, d\mu $$
is isometric. To show that the inclusion is not surjective, consider $\mu$ to be the Lebesgue measure on $X = \mathbb{R}$ and consider the following functional on the space $C_b(\mathbb{R})$ of bounded continuous functions on $\mathbb{R}$:
$$\varphi: C_b(\mathbb{R}) \to \mathbb{C}\\ \quad \quad \quad \quad \, f \, \, \, \mapsto f(0) \, .$$
By the Hahn-Banach theorem, $\varphi$ has an extension to $[L^\infty(\mathbb{R})]^*$, and one can show that $\varphi$ cannot be seen as $\int \_ \, g \, d\mu$ for any $g \in L^1(\mathbb{R})$.
My question is: how is $\varphi$ well defined on $[L^\infty(\mathbb{R})]^*$? The subset $\{ 0\} \subset \mathbb{R}$ has measure zero, so what is the meaning of mapping $f \mapsto f(0)$ from the point of view of $L^\infty(\mathbb{R}) $?
You are invoking Hahn-Banach, so the map is not $f\mapsto f(0)$ on the whole space $L^{\infty}(d\mu)$.
Instead, $\varphi$ is a bounded linear map on $L^{\infty}(d\mu)$ such that, if $f \in L^{\infty}(d\mu)$ has a continuous representative $\tilde f$, then $\varphi(f) = \tilde f(0)$. If $f$ has no continuous representative, then $\varphi(f)$ depends on the extension obtained using Hahn-Banach.