Macroscopically, an adiabatic process exchanges no heat with its surroundings: . A reversible adiabatic process is therefore isentropic, since . Microscopically, the system is thermally isolated, so changes in its energy arise from work done by changing external parameters rather than random energy exchange with a heat bath; in a sufficiently slow change, the populations of the corresponding microscopic states are carried along without producing entropy.
For repeated operation the working substance must execute a thermodynamic cycle. Reversible isothermal contact at absorbs heat , a reversible adiabat changes the temperature to , reversible isothermal contact at rejects heat , and a second adiabat returns to the initial state. This is the Carnot cycle. Reversibility and zero net entropy change give
The thermal efficiency is the net work output divided by the absorbed heat:
Consequently
The Carnot theorem shows that any irreversible cycle has smaller efficiency, so the two isotherms joined by two adiabats are optimal.
The Carnot theorem states that no engine between two fixed heat reservoirs can be more efficient than a reversible engine, and that all reversible engines between those reservoirs have the same efficiency. Thus the heat ratio of a reversible engine depends only on the two reservoirs. Its multiplicative consistency for three reservoirs permits a state variable , unique up to an overall scale, such that
Fixing one reference value defines the thermodynamic temperature scale, and the reversible efficiency is