The historical caloric theory treated heat as a conserved substance. The modern first law of thermodynamics conserves energy, allowing net heat input to become work in a heat engine.
Frictional heating during the boring of cannon was used by Count Rumford to challenge a simple account of heat as a finite material supply. A quantitative comparison also requires a stated mechanical input and the thermal response of the apparatus.
The hypothetical heat substance of caloric theory. The modern distinction between heat transfer and conserved energy replaces that substance picture.

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Caloric theory is a historical scientific theory that was proposed in the 18th century to explain the nature of heat. According to this theory, heat was thought to be a fluid called "caloric" that flowed from hotter objects to colder ones. Caloric was considered a substance that was conserved in thermodynamic processes, meaning that it could not be created or destroyed but could only move from one body to another.