In a hypothetical reversible process, the absolute value of the entropic term for the surrounding and system are equal but they can be negative or positive individually. In a nearly impossible reversible process when the system is in the absolute equilibrium state, the exchange of heat between the system and surrounding is zero. In another word, the net entropy from both the system and surrounding perspective is zero and therefore the universe is zero. We can make hypothetical examples of a perfect system to maintain the energy of the system the same during a cyclic process like a simple pendulum or harmonic oscillator when the opposing forces such as friction and air resistance are neglected. Nevertheless, this contrasts with the second law of thermodynamics in a currently expanding universe where a natural process accompanies an increase in total entropy.