Applying simultaneously the methodology of non-equilibrium thermodynamics with internal variables (NET-IV) and the framework of General Equation for the Non-Equilibrium Reversible-Irreversible Coupling (GENERIC), we demonstrate that, in heat conduction theories, entropy current multipliers can be interpreted as relaxed state variables. Fourier's law and its various extensions-the Maxwell-Cattaneo-Vernotte, Guyer-Krumhansl, Jeffreys type, Ginzburg-Landau (Allen-Cahn) type and ballistic-diffusive heat conduction equations-are derived in both formulations.
Along these lines, a comparison of NET-IV and GENERIC is also performed. Our results may pave the way for microscopic/multiscale understanding of beyond-Fourier heat conduction and open new ways for numerical simulations of heat conduction problems.