We propose a mathematical formulation of the zeroth law of thermodynamics and develop a stochastic dynamical theory, with a consistent irreversible thermodynamics, for systems possessing sustained conservative stationary current in phase space while in equilibrium with a heat bath. The theory generalizes underdamped mechanical equilibrium: $dx=gdt+{-D\nabla\phi dt+\sqrt{2D}dB(t)}\nabla\cdot g=0{\cdots}$ respectively representing phase-volume preserving dynamics and stochastic damping. The zeroth law implies stationary distribution . We find an orthogonality as a hallmark of the system. Stochastic thermodynamics based on time reversal is formulated: entropy production ; generalized “heat” , being “internal energy”, and “free energy” never increases. Entropy follows . Our formulation is shown to be consistent with an earlier theory of P. Ao. Its contradistinctions to other theories, potential-flux decomposition, stochastic Hamiltonian system with even and odd variables, Klein-Kramers equation, Freidlin-Wentzell’s theory, and GENERIC, are discussed.

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