Non-equilibrium thermodynamics, as a subject in physics, considers bodies of matter and energy that are not in states of internal thermodynamic equilibrium, but are usually participating in processes of transfer that are slow enough to allow description in terms of quantities that are closely related to thermodynamic state variables. It is characterized by presence of flows of matter and energy. For this topic, very often the bodies considered have smooth spatial inhomogeneities, so that spatial gradients, for example a temperature gradient, are well enough defined. Thus the description of non-equilibrium thermodynamic systems is a field theory, more complicated than the theory of equilibrium thermodynamics. Non-equilibrium thermodynamics is a growing subject, not an established edifice. In general, it is not possible to find an exactly defined entropy for non-equilibrium problems. For many non-equilibrium thermodynamical problems, an approximately defined quantity called 'time rate of entropy production' is very useful. Non-equilibrium thermodynamics is mostly beyond the scope of the present article.