Abstract
We discuss one of the most general mathematical tools for analysing dynamical systems: the master equation (ME). The ME is used to derive models for entropy production in closed and open systems. Due to dissipation in open systems, the direction of evolution of important characteristics can be opposite to those imposed on closed systems. When applying these models to soil organic matter it can be shown that the principle of minimum entropy production necessitates that more and more recalcitrant organic matter is produced the further the decomposition proceeds. The necessity to dissipate entropy can also impose a limit on the degree to which litters can decompose, but interaction between litters of differing ages can remove this constraint. This is an example of the 'priming' effect.