The paper presents a theoretical model of the Stirling engine-gamma scheme, based on thermodynamic dependencies describing the working process taking into account the efficiency of the regenerator. The measurement of the gas pressure in the cycle, due to which its operation was carried out, is carried out by means of a plunger moving along the cylinder. Cooling in the working cylinder circuit is carried out at the expense of the environment. Due to the movement of the working fluid between the cylinders, there is an increase or decrease in pressure, which requires energy costs that affect the operation of the engine. An increase in the energy efficiency of the Stirling engine is achieved by introducing a regenerator into it, which helps to minimize heat losses. This device is located between the hot and cold cylinder, it is a cavity that contains a porous material that receives heat flowing with hot gas into the cold area, when it is moved back before entering the heater, the regenerator returns the stored heat. Due to the introduction of the regenerator in the model, the engine increases energy efficiency, and the efficiency of its cycle reaches the efficiency of the Carnot cycle. In this paper, the authors apply thermodynamic laws to represent the processes that underlie the functioning of the Stirling machine, not only in its cylinders, but also in the battery, the analysis of thermal inertia of which confirms the above study.