This lecture covers the fundamental concepts of thermodynamics, focusing on entropy and the second principle. The instructor begins by discussing mechanical power in closed systems and the energy balance equations. The lecture progresses to the definition of stationary states, where state variables remain constant over time. The instructor explains the implications of entropy in stationary states and introduces various thermodynamic systems, including closed, rigid, and deformable systems. The relationship between heat transfer, work, and entropy is explored through examples, emphasizing the importance of understanding these concepts in practical applications. The lecture concludes with a discussion on the equivalence of work and heat, illustrated through experiments demonstrating how mechanical work can be converted into thermal energy. Throughout the lecture, the instructor emphasizes the systematic approach to thermodynamic analysis, providing a comprehensive overview of the principles governing energy transformations in various systems.