[en] The work deals with the thermodynamical aspects of the cosmic substratum which is dissipative in nature. For the homogeneous and isotropic model of the Universe this dissipative phenomenon is an effective bulk viscous pressure in nature and is related to the particle creation mechanism. Finally, the stability criteria for the thermal equilibrium have been analyzed and are presented in tabular form restricting the particle creation parameter or the variation of the equation of state parameter with the volume. (orig.)