  The restrictions on the Rastall theory due to apply the Newtonian limit to
the theory are derived. In addition, we use the zero-zero component of the
Rastall field equations as well as the unified first law of thermodynamics to
find the Misner-Sharp mass content confined to the event horizon of the
spherically symmetric static spacetimes in the Rastall framework. The obtained
relation is calculated for the Schwarzschild and de-Sitter back holes as two
examples. Bearing the obtained relation for the Misner-Sharp mass in mind
together with recasting the one-one component of the Rastall field equations
into the form of the first law of thermodynamics, we obtain expressions for the
horizon entropy and the work term. Finally, we also compare the thermodynamic
quantities of system, including energy, entropy and work, with their
counterparts in the Einstein framework to have a better view about the role of
the Rastall hypothesis on the thermodynamics of system.
