Let the common final temperature be . A reversible isolated process has zero total entropy production, so part (i) givesHencefor both bodies. The decrease in their total internal energy is extracted as work by the reversible engine mediating the transfer.
Direct contact permits no work extraction, so conservation of internal energy givesThe total entropy change isThe arithmetic-geometric mean inequality makes the last expression positive when , with equality only when the bodies were already at the same temperature. This is the entropy production of irreversible heat flow.
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