Entropy, measured in kJ/kg K, is not conserved, while energy, measured in kJ, is conserved within a system. When entropy increases, another form of energy, often free energy, decreases to maintain total energy conservation. There may be other categories of energy that also decrease as entropy increases. The discussion also draws an analogy with the value of beef, illustrating that while mass is conserved, value can fluctuate based on market conditions. This highlights the distinction between physical conservation laws and economic variables.
