Description . This work explores the behavior of entropy in strongly gravitating systems, focusing on the collapse of matter near a singularity. Starting from the classical entropy expression for an ideal gas, , the analysis highlights how entropy decreases locally as volume shrinks. However, in relativistic gravitational collapse, the total entropy must also include contributions from gravitational degrees of freedom. I propose that the combined entropy can be approximated as , where the gravitational term dominates near singularities. This perspective suggests that the second law of thermodynamics remains valid: even as matter compresses, the growth of gravitational entropy ensures that total entropy continues to increase. This is a preliminary investigation, and feedback from the community is encouraged to refine the arguments and develop the framework further.