The discussion centers on the derivation of the Gibbs free energy equation for photons, specifically how the terms 'TS' and 'pV' relate to energy. The transition from 'TS' to (4/3)<E> and from 'pV' to (1/3)<E> is explained through the properties of photon gas and integration over the Planck distribution. It is noted that pV = U/3 is often simplified by assuming one-third of photons collide with each wall of a container. Additionally, the entropy equation S = 4/3 U/T is derived from Stefan's law, which relates energy density to temperature. Understanding these relationships clarifies why Gibbs free energy for photons can be argued to equal zero due to their massless nature.