Motivated by the well-known contradiction of special relativity and the heat equation, a wave equation for temperature scalar field is presented that also resolves the old controversy of (Lorentz) transformation of temperature and entropy. After showing that the current dogma of temperature and entropy being emergent concepts is based on but a logical fallacy, it is proposed that single particles posses entropy. This principle of fundamentality of entropy is then shown to be compatible with the equipartition theorem by yielding corrections in the quantum gravity regime.