In the 19th century, the connection between heat and mechanical energy was established quantitatively by Julius Robert von Mayer and James Prescott Joule, who measured the mechanical equivalent of heat in the 1840s. In 1849, Joule published results from his series of experiments (including the paddlewheel experiment) which show that heat is a form of energy, a fact that was accepted in the 1850s. The relation between heat and energy was important for the development of steam engines, and in 1824 the experimental and theoretical work of Sadi Carnot was published. Carnot captured some of the ideas of thermodynamics in his discussion of the efficiency of an idealized engine. Sadi Carnot's work provided a basis for the formulation of the first law of thermodynamics – a restatement of the law of conservation of energy – which was stated around 1850 by William Thomson, later known as Lord Kelvin, and Rudolf Clausius. Lord Kelvin, who had extended the concept of absolute zero from gases to all substances in 1848, drew upon the engineering theory of Lazare Carnot, Sadi Carnot, and Émile Clapeyron –as well as the experimentation of James Prescott Joule on the interchangeability of mechanical, chemical, thermal, and electrical forms of work – to formulate the first law.