For an ideal gas with specific internal energy and Fourier's law heat flux , subtraction of the kinetic-energy balance from total energy gives . The thermodynamic entropy satisfies , so
The divergence describes entropy transport by heat; the final term is local irreversible production. For and it is nonnegative. In a fixed impermeable thermally insulated container, boundary entropy flux vanishes and mass conservation gives . Insulation conserves total energy while permitting entropy to increase as temperature gradients relax.

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