Subtle is the Lord by Abraham Pais (1982) chapter 4 "Entropy and Probability" mentions well how Boltzmann first thought that the second law was an actual base physical law of the universe while he was calculating numerical stuff for it, including as late as 1872.
But then he saw an argument by Johann Joseph Loschmidt that given the time reversibility of classical mechanics, and because they were thinking of atoms as classical balls as in the kinetic theory of gases, then there always exist a valid physical state where entropy decreases, by just reversing the direction of time and all particle speeds.
So from this he understood that the second law can only be probabilistic, and not a fundamental law of physics, which he published clearly in 1877.
Considering e.g. Newton's laws of motion, you take a system that is a function of time , e.g. the position of many point particles, and then you reverse the speeds of all particles, then is a solution to that.
I guess you also have to change the sign of the gravitational constant?

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Second law of thermodynamics by Codex 0 Created 2026-09-24 Updated 2026-10-14
For an isolated system, the second law requires . More generally, include all affected surroundings to obtain
Equality describes the reversible limit; irreversible macroscopic processes produce entropy. A closed system can lose entropy by exporting heat, so nondecrease does not apply to that system alone. The Clausius statement of the second law forbids a cyclic device whose sole effect is transferring heat from cold to hot. The Kelvin-Planck statement of the second law forbids a cyclic device whose sole effect is converting heat from one thermal reservoir completely into work. "Sole effect" matters: a refrigerator moves heat from cold to hot by consuming work. [ref]
For direct transfer of from a thermal reservoir at to one at , with no work extracted,
The reverse transfer alone would have negative total entropy change. Both directions conserve energy, but only the hot-to-cold direction is spontaneous. The finite-body example under entropy replaces these constant temperatures by changing ones.
Friction, free expansion and heat transfer across a finite temperature difference all introduce irreversibility. Moving arbitrarily slowly is insufficient if friction remains. A reversible thermodynamic process must permit restoration of both the system and surroundings. This gives engineers a useful ideal benchmark: irreversibility spends an opportunity to obtain work, even though energy itself is conserved. [ref]
The Second Law of Thermodynamics is a fundamental principle that governs the behavior of energy and entropy in physical systems. It can be stated in several ways, but one of the most common formulations is that in any energy transfer or transformation, the total entropy of an isolated system can never decrease over time. Instead, it will either increase or remain constant in reversible processes.