Work is not a state function, while internal energy (U) is, as evidenced by the first law of thermodynamics, which states that the change in internal energy (ΔU) equals heat (q) plus work (w). In adiabatic processes, where no heat is exchanged (q=0), the relationship simplifies to ΔU = w, but this does not make work a state function. The distinction lies in the fact that state functions depend only on the current state of the system, not on the path taken, whereas work and heat are process-dependent. Thus, while work can equal the change in internal energy in specific cases, it remains an inexact differential, unlike U. Understanding these concepts is crucial for analyzing thermodynamic processes accurately.