B. How do you prove that?

A. Whenever any motion of masses takes place a certain portion of the energy passes irrecoverably into the form of heat, and it is not possible to make so large a movement with those same masses as before, do all that is possible to obtain the energy back again from the heat into which it has passed.

B. Well, what about the heat? Energy in the form of the motions of the masses passes off into the energy of heat. But what is heat?

A. It is the motion of the finer particles of matter.

B. Well, I would put forward this proposal. We have by observation got hold of a certain principle that where any movement takes place some of the energy goes in working on the finer particles of matter. Let us now take this principle as a universal one of motion, and apply it to the motions of the finer particles of matter themselves, which are simply movements of the same kind as the movements of the larger ones. This principle would show that these movements are only possible inasmuch as they hand over a portion of their energy to work on still finer matter.

A. Then you would have to go on to still finer matter.

B. Yes, and so on and on; but to fix our thoughts, suppose there is an ultimate fine matter which is the last worked on. Now I say that we may either suppose that this is being gradually worked on and all the energy is dissipating, or else we may put it in this way. When we regard so much energy we are apt to think that it is the cause of the next manifestation in which it shows itself. But this is really an assumption. Energy is a purely formal conception, and all that we do is to trace in the actions that go on a certain formal correspondence, which we express by saying that the energy is constant.

A. But I feel my own energy.

B. Allow me to put your feeling to one side. If we take then the conservation of energy to be merely a formal principle, may we not look for the cause of the movements in the invariable accompaniment of them, namely, in the fact that a certain portion of the energy is expended irrevocably on the finer portions of matter. If now we take this ultimate medium which suffers the expenditure of energy on it, may we not look on it as the cause, and the setter in action of all the movements that there are. By its submitting to be acted on in the way in which it does submit, it determines all the actions that go on. For what is all else than a great vibration, a swinging to and fro. When we count it as energy, we by reckoning it in a particular manner make it seem to be indestructible, but that the energy should be indestructible would be a consequence from the supposition which we could very well make, that to produce a given series of effects the submitting to be worked on of this ultimate medium must be a minimum. If it were a minimum no movements could neutralize one another when once set going, for if they did there would be a waste of the submission of this ultimate medium.

A. But what do you suppose this ultimate medium would be?