"[M]y previous studies on the second law of thermodynamics served me here... in that my first impulse was to bring not the temperature but the entropy of the resonator into relation with its energy, more accurately not the entropy itself but its second derivative with respect to the energy... [T]his differential coefficient... has a direct physical significance for the irreversibility of the exchange of energy between the resonator and the radiation."
January 1, 1970
https://en.wikiquote.org/wiki/Entropy_(thermodynamics)