What is the limitation of the first law of thermodynamics?

Explanation

**Step-by-Step Solution:**

1. **Understanding the First Law of Thermodynamics**: The first law of thermodynamics states that the change in internal energy (ΔU) of a system is equal to the heat added to the system (Q) plus the work done on or by the system (W). This can be mathematically expressed as:
\[ \Delta U = Q + W \]

2. **Identifying State and Path Functions**: In this context, it is important to differentiate between state functions and path functions:
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