The expression for the heat of formation of the surface of the ideally polarized electrode in the form Q(surf) = (Gamma(s) - Sigma(i) (S) over bar(i) Gamma(i))T derived by author, is in close agreement with the Gibbs-Helmholtz equation for the isothermal temperature coefficient of the emf of the electrochemical cell. In the expression above, Gamma(s) is the surface excess of the particles of the sort i, (S) over bar(i) is the transported entropy of the particles of the sort i, instead of the partial entropy of those particles (S) over bar(i), T is the absolute temperature, the summation is carried out over all particles present in the surface layer.