Abstract
The classical theory of Thomson, Eastman, and Wagner of the thermodynamics of nonisothermal systems is studied in the light of the Gibbs formulation of heterogeneous equilibrium. It is found that an extension of Gibbs' derivation will include the classical theory of nonisothermal equilibrium as a special case. The Onsager reciprocal relations can be obtained from macroscopic considerations which also give a relation between the second‐order phenomenological coefficients. The concept of second‐order independence is introduced, which provides a way of finding the actual processes.

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