Considerations on the thermal equilibrium between matter and the cosmic   horizon
  A common feature in the thermodynamic analysis of homogeneous and isotropic world models is the assumption that the temperature of the fluids inside the cosmic horizon (including dark energy) coincides with the temperature of the latter, whether it be either the event or the apparent horizon. We examine up to what extent this assumption may be justified, given that these temperatures evolve under different time-temperature laws. We argue that while radiation cannot reach thermal equilibrium with the horizon, non-relativistic matter may, and dark energy might though only approximately. 
Jos\'e Pedro Mimoso and Diego Pav\'on
gr-qc