According the statement “heat and work are equivalent”, heat supplied to the body increases its temperature. Similarly, work done on the body also increases its temperature.

ΔQ=mCΔT

ΔQ=heat exchange

ΔT=tempeature change

M=mass

C=heat capacity

When heat is supplied to a body, we do not do work on it.

When we do work on an object, it does not mean we are supplying heat to the body.

Work done can be converted to temperature but increasing temperature cannot do work on an object