A state function is determined by the equilibrium state, rather than the path used to reach it. Its differential is exact and its change around a closed thermodynamic cycle is zero. Internal energy, entropy and enthalpy are examples; transferred heat and work are not state functions.
For slow expansion in contact with a large thermal reservoir, the fixed temperature of that reservoir maintains an isothermal process. For a fixed amount of ideal gas, internal energy and enthalpy depend only on temperature, so
The ideal gas law also gives . For a reversible expansion the absorbed heat equals the work done by the gas, while its entropy increases by ; constant internal energy does not mean zero heat transfer.
With a thermally insulating boundary, . If the slow piston motion is frictionless and reversible, it is an isentropic process:
The first law of thermodynamics gives , so expansion lowers the internal energy and temperature. For constant heat capacity ratio , and are constant combinations of state functions. Insulation alone does not guarantee constant entropy: an irreversible adiabatic process can produce entropy. The conclusion uses the intended reversible, quasistatic piston idealization.
For steady insulated flow through a porous plug, neglect changes of bulk kinetic energy and gravitational potential energy, and allow no shaft work. Each amount of gas brings flow work upstream and delivers downstream. The steady energy conservation balance is
Thus enthalpy is conserved in this Joule-Thomson effect. For an ideal gas, , so and as well. The entropy increases:
The porous-plug process is irreversible despite being slow and insulated; it is not the reversible expansion of the preceding part.

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