The resource theory of thermal operations explains the state transformations that are possible in a very specific thermodynamic setting: there is only one thermal bath, auxiliary systems can only be in corresponding thermal state (free states), and the interaction must commute with the free Hamiltonian (free operation). In this paper we study the mildest deviation: the reservoir particles are subject to inhomogeneities, either in the local temperature (introducing resource states) or in the local Hamiltonian (generating a resource operation). For small inhomogeneities, the two models generate the same channel and thus the same state transformations. However, their thermodynamics is significantly different when it comes to work generation or to the interpretation of the second laws of thermal operations.
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