  It is found that without any additional assumptions, Nernst's equation can be
re-deduced from the experimental data obtained from the thermodynamic systems
at ultra-low temperatures, and consequently, the physical content included by
Nernst's equation should not be referred to as Nernst's postulate or Nernst's
theorem. It should be called the Nernst statement. This discovery will play an
important role in improving the theoretical framework of thermodynamics. It can
effectively prevent some artificial assumptions into the third law of
thermodynamics, making which be a true reflection of the objective world. It
solves the awkward problem caused by using a thermodynamic theorem as the core
contents of a thermodynamic law for over a hundred years.
