energy was converted from one form into the intended purpose, i.e. mechanical use. For the case of the person pushing the box, the energy in the form of internal (or potential) energy obtained through metabolism was converted into work to push the box. This energy conversion, however, was not straightforward: while some internal energy went into pushing the box, some was diverted away (lost) in the form of heat (the person transfers thermal energy to the surrounding).

For a reversible process, heat is the product of the absolute temperature