Step 1: Entropy \(S\) is a state function. Therefore, for fixed initial and final states \(\mathbf{X} \rightarrow \mathbf{Y}\), the change in entropy of the system depends only on the states, not on the path (reversible or irreversible).
Step 2: Hence, \[ \Delta S_{\text{system}} = S(\mathbf{Y}) - S(\mathbf{X}) \] is unique, giving \[ \Delta S_{\text{rev}} = \Delta S_{\text{irr}}. \]
Note: The heat transfer term and the inequality \(\Delta S_{\text{univ}} \geq 0\) concern the universe, not the system’s state change.
Final Answer: \[ \boxed{\;\; \Delta S_{\text{rev}} = \Delta S_{\text{irr}} \;\;} \]