Gibbs theorized that, analogous to the equilibrium of the simple Watt governor (which depends on the balancing of two torques: one due to the weight of the "balls" and the other due to their rotation), thermodynamic equilibrium for any work producing thermodynamic system depends on the balance of two entities. The first is the heat energy supplied to the intermediate substance, and the second is the work energy performed by the intermediate substance. In this case, the intermediate substance is steam.