Calories
Although calories are technically a unit of energy, a calorie is the term used to define the amount of energy required to raise the temperature of 1 gram of water 1 degree Centigrade. While heat plays a role in digestion, your digestive system functions primarily with Hydrochloric Acid and other gastric juices to break down food.
Because digestion is primarily biochemical rather than caloric, placing too much emphasis on calories can lead towards a misguided diet. Other variables must be considered in a proper nutrition plan.