c10p20-both
For the physicist, accustomed to a purely quantitative observation of nature, it is difficult to comprehend that Mayer could have arrived at the thought of a constant quantitative relation between the various manifestations of natural energy, without deriving from it the conviction of their qualitative indentity - i.e., without concluding from the existence of the mechanical heat - equivalent that heat is itself nothing else than a certain form of spatial movement. Mayer actually had a picture directly contrary to the mechanistic conception. For him, the arising of heat represented a disappearance of mechanical energy.