The second law of thermodynamics is a physical law based on universal empirical observation concerning heat and energy interconversions. A simple statement of the law is that heat always flows spontaneously from hotter to colder regions of matter (or 'downhill' in terms of the temperature gradient). Another statement is: "Not all heat can be converted into work in a cyclic process.". These are informal definitions however, more formal definitions appear below.

The second law of thermodynamics establishes the concept of entropy as a physical property of a thermodynamic system. It predicts whether processes are forbidden despite obeying the requirement of conservation of energy as expressed in the first law of thermodynamics and provides necessary criteria for spontaneous processes. For example, the first law allows the process of a cup falling off a table and breaking on the floor, as well as allowing the reverse process of the cup fragments coming back together and 'jumping' back onto the table, while the second law allows the former and denies the latter. The second law may be formulated by the observation that the entropy of isolated systems left to spontaneous evolution cannot decrease, as they always tend toward a state of thermodynamic equilibrium where the entropy is highest at the given internal energy. An increase in the combined entropy of system and surroundings accounts for the irreversibility of natural processes, often referred to in the concept of the arrow of time.

Historically, the second law was an empirical finding that was accepted as an axiom of thermodynamic theory. Statistical mechanics provides a microscopic explanation of the law in terms of probability distributions of the states of large assemblies of atoms or molecules. The second law has been expressed in many ways. Its first formulation, which preceded the proper definition of entropy and was based on caloric theory, is Carnot's theorem, formulated by the French scientist Sadi Carnot, who in 1824 showed that the efficiency of conversion of heat to work in a heat engine has an upper limit. The first rigorous definition of the second law based on the concept of entropy came from German scientist Rudolf Clausius in the 1850s and included his statement that heat can never pass from a colder to a warmer body without some other change, connected therewith, occurring at the same time.

The second law of thermodynamics allows the definition of the concept of thermodynamic temperature, but this has been formally delegated to the zeroth law of thermodynamics.

The first law of thermodynamics provides the definition of the internal energy of a thermodynamic system, and expresses its change for a closed system in terms of work and heat. It can be linked to the law of conservation of energy. Conceptually, the first law describes the fundamental principle that systems do not consume or 'use up' energy, that energy is neither created nor destroyed, but is simply converted from one form to another.

The second law is concerned with the direction of natural processes. It asserts that a natural process runs only in one sense, and is not reversible. That is, the state of a natural system itself can be reversed, but not without increasing the entropy of the system's surroundings, that is, both the state of the system plus the state of its surroundings cannot be together, fully reversed, without implying the destruction of entropy.

For example, when a path for conduction or radiation is made available, heat always flows spontaneously from a hotter to a colder body. Such phenomena are accounted for in terms of entropy change. A heat pump can reverse this heat flow, but the reversal process and the original process, both cause entropy production, thereby increasing the entropy of the system's surroundings. If an isolated system containing distinct subsystems is held initially in internal thermodynamic equilibrium by internal partitioning by impermeable walls between the subsystems, and then some operation makes the walls more permeable, then the system spontaneously evolves to reach a final new internal thermodynamic equilibrium, and its total entropy, ${\displaystyle S}$, increases.

In a reversible or quasi-static, idealized process of transfer of energy as heat to a closed thermodynamic system of interest, (which allows the entry or exit of energy – but not transfer of matter), from an auxiliary thermodynamic system, an infinitesimal increment (${\displaystyle \mathrm {d} S}$) in the entropy of the system of interest is defined to result from an infinitesimal transfer of heat (${\displaystyle \delta Q}$) to the system of interest, divided by the common thermodynamic temperature ${\displaystyle (T)}$ of the system of interest and the auxiliary thermodynamic system: