"Carnot's theorem... brought into agreement with the first fundamental theorem, expresses a relation between... the transformation of heat into work, and the passage of heat from a warmer to a colder body... regarded as... heat at a higher, into heat at a lower temperature. The theorem... may be enunciated... as:—In all cases where a quantity of heat is converted into work, and where the body effecting this transformation... returns to its original condition, another quantity of heat must necessarily be transferred from a warmer to a colder body; and the magnitude of the last quantity of heat, in relation to the first, depends only upon the temperatures of the bodies between which heat passes, and not upon the nature of the body effecting the transformation."