Power-law distributions are widely observed in complex systems, yet establishing their thermodynamic consistency remains a theoretical challenge. In this paper, we present a thermodynamic framework for power-law statistics based on the . Derived from the asymptotic scaling of the combinatorial -factorial, this quantity yields a stable thermodynamic limit, remaining finite () for systems with strong correlations. Furthermore, we clarify the physical origin of the nonlinearity parameter through the concept of (Variance of Entropy). By unifying the macroscopic variational principle with the microscopic Superstatistics framework, we derive the relation , where is the heat capacity of the reservoir. This result suggests that power-law statistics provides a thermodynamic description of finite systems, where the finite heat capacity of the heat bath necessitates a generalization beyond the standard Boltzmann-Gibbs limit ().

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