If you are talking about two masses establishing thermal equilibrium with each other, the statement is false. The heat energy transferred to one equals the heat energy received by the other.
If you are talking about two masses at the same temperature establishing thermal equilibrium with a third mass with a different temperature, the statement is true.
Your question is too vague.
"The energy that is transferred as heat to or from the object with the larger heat capacity must be greater than the energy that is transferred as heat to or from the object with the smaller heat capacity."
Can someone explain why this concept is true or false?
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