The discussion centers on the relationship between fluid mechanics and thermodynamics, exploring whether a common formula exists that applies to both fields. The Navier-Stokes equations are highlighted as fundamental in relating fluid forces to acceleration, which in turn connects to thermodynamic principles through energy loss and entropy generation. The first and second laws of thermodynamics can be reformulated for control volume analysis in fluid systems, emphasizing conservation of mass, momentum, and energy. Integral and differential forms of these equations are discussed, with references to key texts for further exploration. Overall, the conversation underscores the interconnectedness of fluid dynamics and thermodynamic principles through various equations and laws.