The First Law treats all energy as equal. The Second Law of Thermodynamics makes a critical distinction:
Work is the energy transfer associated with a force acting through a distance. In thermodynamics, an interaction is recognized as work if the sole effect on things external to the system could be reduced to the raising of a weight. Boundary Work ( engineering thermodynamics work and heat transfer
Work is the energy transfer across a boundary driven by a generalized force (or potential) acting through a generalized displacement, excluding temperature difference . The First Law treats all energy as equal