Rudolf Clausius quotes
The steam-engine having furnished us with a means of converting heat into a motive power, and our thoughts being thereby led to regard a certain quantity of work as an equivalent for the amount of heat expended in its production, the idea of establishing theoretically some fixed relation between a quantity of heat and the quantity of work which it can possibly produce, from which relation conclusions regarding the nature of heat itself might be deduced, naturally presents itself. Already, indeed, have many successful efforts been made with this view; I believe, however, that they have not exhausted the subject, but that, on the contrary, it merits the continued attention of physicists... The most important investigation in connexion with this subject is that of S. Carnot.
Rudolf Clausius
Many facts have lately transpired which tend to overthrow the hypothesis that heat is itself a body, and to prove that it consists in a motion of the ultimate particles of bodies. If this be so, the general principles of mechanics may be applied to heat; this motion may be converted into work, the loss of vis viva in each particular case being proportional to the quantity of work produced.
These circumstances, of which Carnot was also well aware, and the importance of which he expressly admitted, pressingly demand a comparison between heat and work, to be undertaken with reference to the divergent assumption that the production of work is not only due to an alteration in the distribution of heat, but to an actual consumption thereof; and inversely, that by the expenditure of work, heat may be produced.
Rudolf Clausius