We show that the generalized Boltzmann distribution is the only distribution for which the Gibbs-Shannon entropy equals the thermodynamic entropy. This result means that the thermodynamic entropy and the Gibbs-Shannon entropy are not generally equal, but rather the equality holds only in the special case where a system is in equilibrium with a reservoir.

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Note 1. Here, “equals” means differs by a coefficient kB.

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Note 2. Because we are perturbing T while keeping yη constant.

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