Abstract The non-equilibrium thermodynamics of Onsager and Machlup and of Hashitsume is reformulated as a gravity analog model, in which thermodynamic variables, kinetic coefficients, and generalized forces form, respectively, coordinates and metric tensor and vector fields in a space of thermodynamic variables. The relevant symmetry of the model is the general coordinate transformation. Then, the entropy production is classified into three categories, when a closed path is depicted as a thermodynamic cycle. One category is time-reversal odd, and is attributed to the number of lines of magnetic flux passing through the closed path, having the monopole as a source. There are two time-reversal-even categories, one of which is attributed to the space curvature around the path, having the gravitational instanton as a source, which dominates for a rapid operation of the cycle. The last category is the usual one, which remains even for the quasi-equilibrium operation. It is possible to extend the model to include non-linear responses. In introducing new terms, dimensional counting is important, using two parameters, the temperature and the relaxation time. The effective action, being induced by the non-equilibrium thermodynamics, is derived. This is a candidate for the action that controls the dynamics of kinetic coefficients and thermodynamic forces. An example is given in a chemical oscillatory reaction in a solvent of van der Waals type. The fluctuation–dissipation theorem is examined à la Onsager, and a derivation of the gravity analog thermodynamic model from quantum mechanics is sketched, based on an analogy to the resonance problem.
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