- Any reversible process can be approximated by a series of reversible, isothermal and reversible, adiabatic processes connected by intermediate states.
- The heat interaction along the reversible path is equal to the heat interaction along the reversible isothermal path between the same initial and final states.
- Therefore, a reversible process can be replaced by a zig-zag path consisting of reversible adiabatic and isothermal processes, satisfying the first law of thermodynamics.
- According to the Clausius theorem, the integral of heat transfer divided by temperature around any cyclic process is equal to zero for a reversible process. This leads to the definition of entropy as a state function.