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This is basically the Law of Conversation applied
to heat. Energy can be transferred by work done
on a system, or by heat transfer. In order to
show this mathematically . . . we have to specify
variables for work and heat transfer. Usually
work is denoted by W. Now we have to think of
an object. Which is part of a system, and is surrounded
by its surroundings. When work is done on the
system it is negative, and when it is done on
its surroundings it is positive. Heat transfer
is known as Q. When heat is lost from the system
it is negative, (-Q), and when it is added it
is positive (Q). So we get this equation:
U = Uf - Ui = Q - W . . . --> do the word
thing.
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