this is a macroscopic law: obeyed by statistically significant number of particles
it is an empirical law that has never been observed to fail
kelvine-planck
"it is impossible for any system to undergo a process in which it absorbs heat from a reservoir at a single temperature and converts the heat completely into mechanical work, with the system ending in the same state in which it began"
an engine takes in heat energy, , and does work, . it is impossible for there to be zero waste heat, expelled to the cold reservoir
basically,
clausius
heat transfer from cold to hot never happens spontaneously