This work extends the proof of a local version of the linearized second law involving an entropy current with non-negative divergence by including the arbitrary non-minimal coupling of scalar and U(1) gauge fields with gravity. In recent works, the construction of entropy current to prove the linearized second law rested on an important assumption about the possible matter couplings to gravity: the corresponding matter stress tensor was assumed to satisfy the null energy conditions. However, the null energy condition can be violated, even classically, when the non-minimal coupling of matter fields to gravity is considered. Considering small dynamical perturbations around stationary black holes in diffeomorphism invariant theories of gravity with non-minimal coupling to scalar or gauge fields, we prove that an entropy current with non-negative divergence can still be constructed. The additional non-minimal couplings that we have incorporated contribute to the entropy current, which may even survive in the equilibrium limit. We also obtain a spatial current on the horizon apart from the entropy density in out-of-equilibrium situations. We achieve this by using a boost symmetry of the near horizon geometry, which constraints the off-shell structure of a specific component of the equations of motion with newer terms due to the non-minimal couplings. The final expression for the entropy current is U(1) gauge-invariant for gauge fields coupled to gravity. We explicitly check that the entropy current obtained from our abstract arguments is consistent with the expressions already available in the literature for specific model theories involving non-minimal coupling of matter with higher derivative theories of gravity. Finally, we also argue that the physical process version of the first law holds for these theories with arbitrary non-minimal matter couplings.
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