Absolute Entropies Energy values, as you know, are all relative, and must be defined on a scale that is completely arbitrary; there is no such thing as the absolute energy of a substance, so we can arbitrarily define the enthalpy or internal energy of an element in its most stable form at 298K and 1 atm pressure as zero. The same is not true of the entropy; since entropy is a measure of the “dilution” of thermal energy, it follows that the less thermal energy available to spread through a system (that is, the lower the temperature), the smaller will be its entropy. In other words, as the absolute temperature of a substance approaches zero, so does its entropy. This principle is the basis of the Third law of thermodynamics, which states that the entropy of a perfectly-ordered solid at 0 K is zero.