This work sets forth a theory which is speculative in nature, there being no verifying experiments. It is based on the idea of the reversibility of everything in time; that is, that every type of process has its time-image, a corresponding process which is its exact reverse with respect to time. This accounts for all physical laws but one, namely, the second law of thermodynamics. This law has been found during the nineteenth century to be a source of a great deal of difficulty. The eminent phys ...