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.
At fixed volume, entropy from heat capacity obeys . The Third law of thermodynamics fixes when the ground state is nondegenerate, so below the transition
Above the transition,
For a transition with no latent heat, entropy is continuous, and comparison with gives the directly testable relation
Thus calorimetric measurements of and verify . More generally, if a measurable latent heat is present, , and the formula becomes

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