ðə vˈæljuː ʌv kæn biː ˌʌndɚstˈʊd æz ðə wˈɜːk ðæt kæn biː ɛkstɹˈæktᵻd fɹʌmðə sˈɪstəm baɪ ʃɹˈɪŋkɪŋ ɪt dˌaʊn tə nˈʌθɪŋ pˈʊɾɪŋ ˈɔːl ðə pˈɑːɹɾɪkəlz ænd ˈɛnɚdʒi bˈæk ˌɪntʊ ðə ɹˈɛzɚvwˌɑːɹ.
The value of  can be understood as the work that can be extracted from the system by shrinking it down to nothing (putting all the particles and energy back into the reservoir).