"[W]hat one measures are only the differences of entropy, and never entropy itself, and consequently one cannot speak... of the absolute entropy of a state. But nevertheless the introduction of an appropriately defined absolute magnitude of entropy is... recommended... by its help certain general laws can be formulated with great simplicity."
January 1, 1970
https://en.wikiquote.org/wiki/The_Origin_and_Development_of_the_Quantum_Theory