We formulate the first law of global thermodynamics for stationary states of the ideal gas in the gravitational field subjected to heat flow. We map the non-uniform system (described by profiles of the density and temperature) onto the uniform one and show that the total internal energy U(S*,V,N,L,M*) is the function of the following parameters of state: the non-equilibrium entropy S*, volume V, number of particles, N, height of the column L along the gravitational force, and renormalized mass of a particle M*. Each parameter corresponds to a different way of energy exchange with the environment. The parameter M* changes internal energy due to the shift of the centre of mass induced by the heat flux. We give analytical expressions for the non-equilibrium entropy S* and effective mass M*. When the heat flow goes to zero, S* approaches equilibrium entropy. Additionally, when the gravitational field vanishes, our fundamental relation reduces to the fundamental relation at equilibrium.
Keywords: entropy; gravity; non-equilibrium thermodynamics; stationary-state; steady-state; thermodynamics.