Abstract
A two-level paramagnetic system acted on by a static magnetic field and a resonant time-varying field is treated according to the thermodynamics of irreversible processes. The rate equations usually used to describe such a system are shown to be consequences of setting the internal entropy production equal to the rate of increase of internal energy. Expressions for the steady-state entropy and heat capacity are derived. The heat capacity exhibits large negative values if the relaxation rate is temperature dependent.
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