In abstract dynamics the instantaneous reversal of the motion of every moving particle of a system causes the system to move backwards, each particle of it along its old path, and at the same speed as before, when again in the same position. That is to say, in mathematical language, any solution remains a solution when t is changed into – t. In physical dynamics this simple and perfect reversibility fails, on account of forces depending on friction of solids; imperfect fluidity of fluids; imperfect elasticity of solids; inequalities of temperature, and consequent conduction of heat produced by stresses in solids and fluids; imperfect magnetic retentiveness; residual electric polarisation of dielectrics; generation of heat by electric currents induced by motion; diffusion of fluids, solution of solids in fluids, and other chemical changes; and absorption of radiant heat and light. Consideration of these agencies in connection with the all-pervading law of the conservation of energy proved for them by Joule, led me twenty-three years ago to the theory of the dissipation of energy, which I communicated first to the Royal Society of Edinburgh in 1852, in a paper entitled “On a Universal Tendency in Nature to the Dissipation of Mechanical Energy.’