  It is possible to provide a physical interpretation for the field equations
of gravity based on a thermodynamical perspective. The virtual degrees of
freedom associated with the horizons perceived by the local Rindler observers,
play a crucial role in this approach. In this context, the relation S=E/2T
between the entropy (S), active gravitational mass (E) and temperature (T) -
obtained previously in gr-qc/0308070 [CQG, 21, 4485 (2004)] - can be
reinterpreted as the law of equipartition E = (1/2) nkT where n=A/L_P^2 is the
number (density) of microscopic horizon degrees of freedom. Conversely, one can
use the equipartition argument to provide a thermodynamic interpretation of
even non-relativistic gravity. These results emphasize the intrinsic quantum
nature of all gravitational phenomena and diminishes the distinction between
thermal phenomena associated with local Rindler horizons and the usual
thermodynamics of macroscopic bodies in non-inertial frames. Just like the
original thermodynamic interpretation, these results also hold for a wide class
of gravitational theories like the Lanczos-Lovelock models.
