Kelvin Celsius, which has the same magnitude. The definition implies that absolute zero (0 K) is equivalent to . In 1848, William Thomson, who later was made Lord Kelvin, wrote in his paper, "On an Absolute Thermometric Scale", of the need for a scale whereby "infinite cold" (absolute zero) was the scale's null point, and which used the degree Celsius for its unit increment. Kelvin calculated that absolute zero was equivalent to −273 °C on the air thermometers of the time. This absolute scale is known today as the Kelvin thermodynamic temperature scale. Kelvin's value of "−273" was the negative reciprocal
Absolute zero where "S" is the entropy. In such a circumstance, pure substances can (ideally) form perfect crystals as "T" → 0. Max Planck's strong form of the third law of thermodynamics states the entropy of a perfect crystal vanishes at absolute zero. The original Nernst "heat theorem" makes the weaker and less controversial claim that the entropy change for any isothermal process approaches zero as "T" → 0: The implication is that the entropy of a perfect crystal simply approaches a constant value. The Nernst postulate identifies the isotherm T = 0 as coincident with the adiabat S = 0, although