The equivalence of only inert free energy of matter (and not of the total internal energy) to gravitational and inert masses is justified. It was proved that total energy of matter of inertially moving body is equal in all frames of references of spatial coordinates and time that are moving relatively to matter. And that is precisely why there is a conform Lorentz-invariance of thermodynamic potentials and parameters in examined modification of transformations of the special theory of relativity
The most perfect modification of the special and general theories of relativity is considered. It is shown that equations of the gravitational field of General Relativity (GR) should be considered as equations of spatially inhomogeneous gravithermodynamic state of only utterly cooled down matter. This matter can only be the hypothetical substances such as ideal gas, ideal liquid and the matter of absolutely solid body. The real matter will be inevitably cooling down for infinite time and never will reach the state that is described by the equations of gravitational field of the GR.