The significant postulate is the introduction of extended phase
space dimensions of temperature and entropy in the heat transfer
theory as independent internal dimensions. The two dimensions
are used to describe heat transfer in thermodynamics. The properties
of the thermal dimensions in a material space are similar to the
dimensions of time and energy or space and momentum even
though it is not clarified yet whether they become fundamental
dimensions such as time and energy.
The heat transfer theory is consistent with statistical thermodynamics.
The heat potential is introduced as one of the thermodynamic
potentials such as the internal energy, enthalpy,
Helmholtz free energy, Gibbs free energy, and grand potential.
The heat reaction quotient in thermal non-equilibrium can be
defined in analogy to the partition function in statistical
mechanics. The heat reaction quotients for heat transfer have the
same form in both equilibrium and non-equilibrium. From the statistical
thermodynamics point of view, when the de Broglie
wavelength