2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/91888A.E. Allahverdyan and Th. M. Nieuwenhuizen [1] in their paper "A mathematical theorem as a basis for the second law: Thomson's formulation applied to equilibriium" present a proof of the second law of thermodynamics based on quantum mechanics. In this comment on their paper I offer a counterexample to their proof.10 pagesQuantum PhysicsStatistical MechanicsHigh Energy Physics - TheoryComment on "A mathematical theorem as a basis for the second law: Thomson's formulation applied to equilibruim"text