The Sears–Kestin statement represents a formulation of the second law of thermodynamics, restricted to adiabatic processes, which links equilibrium states and which is cyclic in the work variables (generalized displacements). Two conditions, formulated as axioms, are specified which, together with the Sears–Kestin statement, are necessary and sufficient to derive the Clausius inequality. Because these two additional axioms relate to reversible processes and to compound systems—general items not affecting the second law—the status of the Sears–Kestin statement among all the formulations of the second law is strengthened.