S(g)+32O2(g)→SO3(g)+2x kcal;
SO2(g)+12O2(g)→SO3(g)+y kcal; The heat of formation of SO2 is:
(y – 2x)
Note that heat is a product in both these reactions, this means that these are exothermic reactions.
S+32O2→SO3;ΔH=−2x......(i)
SO2+12O2→SO3;ΔH=−y...(ii)
By adding (i) and reversing (ii)
S+O2→SO2;ΔH=(y−2x)