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Let $f$ be a differentiable function on an open domain stable under positive rescaling, with $f(\lambda x)={\lambda }^{k}f(x)$ for $\lambda >0$. The chain rule differentiates this homogeneous function identity at $\lambda =1$ to giveIf $f$ is twice differentiable, differentiating once more gives ${\sum }_i{x}_i{\partial }_i{\partial }_{j}f=(k-1){\partial }_{j}f$. In degree one its Hessian matrix therefore annihilates the radial vector $x$. This is the identity used in the no-scale identity from degree-one homogeneity. For an extensive quantity, the degree-one formula also supplies the thermodynamic identity behind the Gibbs-Duhem equation.

The Euler theorem for homogeneous functions applied to an extensive quantity, together with $dE=TdS-pdV+\mu dN$ give

Let $V$ be the physical volume of a region with fixed comoving coordinates, so $V\propto a^3$, and write $U=\rho V$. The first law of thermodynamics is $dU=TdS-PdV+\mu dN$. Use extensive quantities: under replication, $U(\lambda S,\lambda V,\lambda N)=\lambda U(S,V,N)$. The Euler theorem for homogeneous functions givesSetting $\mu =0$ yieldsThis is the entropy form of the Gibbs-Duhem equation; it fixes the normalization by extensivity, rather than adding an arbitrary volume-independent entropy constant.

For equilibrium expansion of the same region, the first law and the cosmological perfect-fluid continuity equation implyTherefore $\boxed{\dot{S}=0}$, establishing cosmological entropy conservation for adiabatic equilibrium evolution. Here “comoving volume” means a patch moving with the cosmological fluid; its physical volume $V$ changes. The corresponding coordinate volume is constant. The local TeX's $\dot{V}/P$ in the continuity-equation hint is a transcription error: the PDF correctly has $\dot{V}/V$.