"[M]any facts have lately transpired which tend to overthrow the hypothesis that heat is itself a body, and to prove that it consists in a motion of the ultimate particles of bodies. If this be so, the general principles of mechanics may be applied to heat; this motion may be converted into work, the loss of ' in each particular case being proportional to the quantity of work produced. These circumstances, of which Carnot was also well aware, and the importance of which he expressly admitted, pressingly demand a comparison between heat and work, to be undertaken with reference to the divergent assumption that the production of work is not only due to an alteration in the distribution of heat, but to an actual consumption thereof; and inversely, that by the expenditure of work, heat may be produced."