There is still considerable disagreement about the exact nature of heat, but most authorities agree that it is a particular form of energy. Specifically, heat is a form of energy not associated with matter and in transit between its source and destination point. Furthermore, heat energy exists as such only between these two points. In other words, it exists as heat energy only while flowing between the source and destination.
So far this description of heat energy has been practically identical to that of work energy, the other form of energy in transit not associated with matter. The distinguishing difference between the two is that heat energy is energy in transit as a result of temperature differences between its source and destination point, whereas work energy in transit is due to other, nontemperature factors.