Consider  a system in thermal contact with its surrounding at 
, and at the pressure of the surroundings 
. 
What spontaneous changes will occur?  Taking the surroundings and the system together, the entropy will be 
maximised.
What does that mean for the system?
Imagine a spontaneous change during which 
 is absorbed by the system, and the volume change 
, so that 
work 
 is done on the system.  Then from the first law, 
.
The total change in entropy has two parts, 
 for the system and 
 for the surroundings.  So