What are the limitations of the first law of thermodynamics?
It is damned inconvenient.....
...in that it does not allow us to get something for nothing.
It does not specify the direction of the flow of heat, in that it does not specify that heat DOES not flow from a cold sink to a hot sink.
And thus it gives us no idea as to the spontaneity of chemical change....(this is addressed by the third law of thermodynamics).
Is this what you want? But there should be something similar in your text....