This comment is written on the article by Hiroyasu Koizumi, in which an alternative theory of superconductivity is proposed. No Joule heating is predicted in this theory unlike the conventional BCS-London theory of superconductivity. The theory is based on the author's opinion that the kinetic energy for the supercurrent is converted into the energy of the magnetic field during the transition of a bulk superconductor into the normal state in the presence of a magnetic field. The Comment indicates that this opinion cannot be correct, since the kinetic energy is much less than the energy of the magnetic field and both of these energies decrease during the transition to the normal state, according to the generally accepted point of view. It is briefly explained how a reversible thermodynamic process differs from an irreversible process.