Carnot and the Engine of Irreversibility
The conceptual ground for entropy was prepared by Sadi Carnot's 1824 memoir Réflexions sur la puissance motrice du feu. Carnot showed that no heat engine could exceed a universal efficiency limit determined solely by its operating temperatures — implying something fundamental about the direction of physical processes. 1
This was not yet entropy, but it demanded the concept. Why cannot all heat be converted to work? The answer — something is always irretrievably lost — would become the second law, and entropy would name that loss.
Thurston translation (1897): nd.edu/~powers/ame.20231/carnot1897.pdf
Internet Archive scan: archive.org/details/reflectionsonmot00carn