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In a strictly physical sense, the only difference between thermal energy and heat is that heat is currently in transit. For example, the warmth radiating from a fire.

While heat is a “path function”, thermal energy can be a “point function” as it can have a defined value at a specific state.  Numerically,  Δ(Thermal Energy) = Heat Exchanged.

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Heat is energy transferred between substances or systems due to a temperature difference between them. As a form of energy, heat is conserved, it cannot be created or destroyed. It can, however, be transferred from one place to another.
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