  We analyze the generic structure of Einstein tensor projected onto a 2-D
spacelike surface S defined by unit timelike and spacelike vectors u_i and n_i
respectively, which describe an accelerated observer (see text). Assuming that
flow along u_i defines an approximate Killing vector X_i, we then show that
near the corresponding Rindler horizon, the flux j_a=G_ab X^b along the ingoing
null geodesics k_i normalised to have unit Killing energy, given by j . k, has
a natural thermodynamic interpretation. Moreover, change in cross-sectional
area of the k_i congruence yields the required change in area of S under
virtual displacements \emph{normal} to it. The main aim of this note is to
clearly demonstrate how, and why, the content of Einstein equations under such
horizon deformations, originally pointed out by Padmanabhan, is essentially
different from the result of Jacobson, who employed the so called Clausius
relation in an attempt to derive Einstein equations from such a Clausius
relation. More specifically, we show how a \emph{very specific geometric term}
[reminiscent of Hawking's quasi-local expression for energy of spheres]
corresponding to change in \emph{gravitational energy} arises inevitably in the
first law: dE_G/d{\lambda} \alpha \int_{H} dA R_(2) (see text) -- the
contribution of this purely geometric term would be missed in attempts to
obtain area (and hence entropy) change by integrating the Raychaudhuri
equation.
