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The probability of a given succession of (nonequilibrium) states of a spontaneously fluctuating thermodynamic system is calculated, on the assumption that the macroscopic variables defining a state are Gaussian random variables whose average behavior is given by the laws governing irreversible processes.This probability can be expressed in terms of the dissipation function; the resulting relation, which is an extension of Boltzmann's principle, shows the statistical significance of the dissipation function. From the form of the relation, the principle of least dissipation of energy becomes evident by inspection.
Onsager et al. (Tue,) studied this question.