So we are equipped to compare the efficiencies of heat engines.
Consider two heat engines, A and B, working between reservoirs H and C.
Let A be a reversible engine so that it takes in QH units of heat from H and rejects Qc units to C, performing WA units of external work per cycle.
So the efficiency, eA, = WA / QH, by definition.
If A, being reversible, is now reversed then an input of QC units of from C and WA units will supply QH units to H.
Now consider the proposal that B is more efficient than A and let B extract QH from H, performing WB units of external work per cycle.
So the efficiency, eB, = WB / QH, by definition.
Then we have the condition that
eB > eA
[itex]\left( {\frac{{{W_B}}}{{{Q_H}}}} \right) > \left( {\frac{{{W_A}}}{{{Q_H}}}} \right)[/itex] : note we are going to prove this condition false
WB > WA
This implies that we can drive the reversed A engine from B and also use the additional external (WB - WA) to perform some additional task.
Since we are extracting (via B) and returning (via A) the same amount of heat from the hot reservoir H there will be zero net extraction of heat from H and so it is unecessary.
This is contrary to the experience that forms the Second Law and is based on the original statement of it (by Carnot) that
Two heat engines working together as a single self acting machine are unable to perform external work without a separately maintained heat reservoir.
This proves that at best the efficiency of B cannot be greater than that of A.
This argument can be developed further to show that equality holds for B also reversible, but for B irreversible eB < eA
Does this help?