  Irreversible phenomena, such as the production of entropy and heat, arise
from fundamental reversible dynamics because the forward dynamics is too
complex, in the sense that it becomes impossible to provide the necessary
information to keep track of the dynamics. On a heuristic level, this is well
captured by coarse graining. We suggest that on a fundamental level the
impossibility to provide the necessary information might be related to the
incompleteness results of G\"odel. This would hold interesting implications for
both, mathematics and physics.
