The flow of heat is always from a body at higher temperature to a body at lower temperature, not the other way around. This is a fundamental principle of thermodynamics.
Statement (D) contradicts this law by stating that heat flows from low temperature to high temperature, which is incorrect.
All other statements correctly describe properties or effects related to temperature:
- It determines the direction of heat flow
- It helps define thermal equilibrium
- It indicates the degree of hotness or coldness of a body
Therefore, option (D) is the false statement.
The correct option is (D): Heat flows from a body at low temperature to a body at high temperature