As per Lindman $10$ per cent less energy is transferred to in flow of energy in ecosystem. As per this law $10 \%$ of energy is obtained at each trophic level and energy gets converted at other level.

– As we go higher to the trophic level, the energy obtained to living organisms get decreased.

$\Rightarrow$ Thus high carnivores get the least energy in food chain heat energy in food chain heat energy becomes less. Thus heat energy remains till respiration.