Nevertheless, for the thermodynamical description of non-equilibrium processes, it is desired to consider the effect of a temperature gradient established by the surroundings across the system of interest when there is no physical barrier or wall between system and surroundings, that is to say, when they are open with respect to one another. The impossibility of a mechanical definition in terms of work for this circumstance does not alter the physical fact that a temperature gradient causes a diffusive flux of internal energy, a process that, in the thermodynamic view, might be proposed as a candidate concept for transfer of energy as heat.