If the water flow down by a gradual natural channel, its potential energy is gradually converted into heat by fluid friction, according to an admirable discovery made by Mr Joule of Manchester above twelve years ago, which has led to the greatest reform that physical science has experienced since the days of Newton. From that discovery, it may be concluded with certainty that heat is not matter, but some kind of motion among the particles of matter; a conclusion established, it is true, by Sir Humphrey Davy and Count Rumford at the end of last century, but ignored by even the highest scientific men during a period of more than forty years.

Mathematical and Physical Papers, Vol.2 (1884) "On Mechanical Antecedents of Motion, Heat and Light" (originally published 1854, 1855) - Thermodynamics quotes

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