The measure of such waste =
, when
= lowest temperature and
= change of entropy in a process. This brings out emphatically that the Second Law is not a law of conservation, it is a law of waste, a law of wasted opportunities for utilizing technically available energy.
(8) The second law and irreversibility do not depend on any special peculiarity of heat motion, but only on the statistical property of a system possessing an extraordinary number of degrees of freedom.
(9) M. PLANCK. The second law, in its objective physical form (freed from all anthropomorphism) refers to certain mean values which are formed from a great number of like "chaotic" elements.
(10) When all the participating bodies of the system are considered, every natural event is marked by an increase in the number of complexions of the system. We repeat, this is the most precise physical statement of the second law and covers the whole domain of science.