According to eq. (30) the ''first law of thermodynamics'' has to be us
ed (understand) to describe closed systems only. In that case, the int
ernal energy u of the system can be changed by using heat and work onl
y. The work is defined by integral F(x) dx. The heat is defined by the
''first law of thermodynamics''. Because of the difference between ac
cumulation of energy, transport of energy and conversion of energy it
is necessary to take into account more energies than u= e(th) + e(cp)
+ e(w) such as kinetical energy and potential energy in the field of t
hermodynamics. In agreement to Baehr [1] the ''first law of thermodyna
mics'' is a general energy flow balance for the internal energy the ki
netical energy and the potential energy. Work, heat and enthalpy are t
he variables of the transfer processes.