We argue that thermal machines can be understood from the perspective of
virtual qubits' at virtual temperatures’: The relevant way to view the two
heat baths which drive a thermal machine is as a composite system. Virtual
qubits are two-level subsystems of this composite, and their virtual
temperatures can take on any value, positive or negative. Thermal machines act
upon an external system by placing it in thermal contact with a well-selected
range of virtual qubits and temperatures. We demonstrate these claims by
studying the smallest thermal machines. We show further that this perspective
provides a powerful way to view thermodynamics, by analysing a number of
phenomena. This includes approaching Carnot efficiency (where we find that all
machines do so essentially by becoming equivalent to the smallest thermal
machines), entropy production in irreversible machines, and a way to view work
in terms of negative temperature and population inversion. Moreover we
introduce the idea of “genuine” thermal machines and are led to considering the
concept of “strength” of work.

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