What happens when heat is taken away from substances?
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When a liquid is cooled, the temperature of the liquid decreases. This means the liquid molecules move with lesser velocity. When the liquid is cooled further, the temperature decreases. At a certain stage the kinetic energy of the molecules become so less that intermolecular attraction dominates and the liquid freezes into solid.
Thermal Equilibrium
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When two substances at different temperatures are brought together, heat energy flows from a substance at higher temperature to a substance at lower temperature. The heat flow continues till their temperatures are equalized. At this stage, the substances are said to be in thermal equilibrium.
Thus, 'Heat energy always flows from a hotter body to a colder body till their temperatures are equalized'.
This can be interpreted in another way - 'A cold body does not become hot on its own. i.e., in order to rise its temperature, external heat energy must be supplied to it'.
Also, we can say, 'temperature is a condition which determines the direction of heat flow between two bodies when they are mixed together'.
Mechanical work and heat
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If we rub our hands for a while, the hands become warm. Let us examine the process. Rubbing hands is mechanical work and in this process heat is generated. We can say heat energy is produced as a result of mechanical work.
Let us examine another example - when you light a matchstick, you strike it against a strip coated with chemicals. Heat produced due to friction lights the matchstick.
From the above examples, we can infer, mechanical work done, results in production of heat energy or simply, mechanical energy can be converted to heat energy.
During 1840-1850, James Joule conducted a series of experiments on conversion of mechanical energy into heat energy. He discovered that mechanical work done (W) is proportional to heat produced (H)
Thus W

H
or
W = JH
Here J is known as the mechanical equivalent of heat.
The mechanical equivalent of heat is defined as 'the work done to produce unit quantity of heat'.
In CGS. System, J = 4.2 X 107 ergs/cal
In SI system, J = 4.2 kJ or kcal
Later, Joule's work lead to a new branch of physics known as thermodynamics conversion of heat energy into mechanical energy.
In fact any form of energy, mechanical, electrical, chemical energy can be very easily converted to heat energy. Similarly, heat energy may also be converted to other forms of energy such as light, mechanical, electrical energy etc.