## 4 Discussion  
It is important to emphasize that although the current magnetocaloric effect of the compound is not outstanding, its theoretical magnetic entropy change reaches as high as  
\begin{table}
\begin{tabular}{c c c c c c} \hline
**Compounds** & \(T_{N}\)**/\(T_{C}\) (K)** & \(\mu_{0}\Delta H\) (T)** & \(-\Delta S_{M}^{max}\) (J/kg K) & **RC (J/kg)** & **Reference** \\ \hline Gd\({}_{7}\)(BO\({}_{3}\))(PO\({}_{4}\))\({}_{2}\)O\({}_{6}\) & \(<\)2 & 7 & 35.2 & 288.6 & This work \\ \hline GdCrO\({}_{3}\) & 2.3 & 7 & 37.0 & 542.0 & [30] \\ \hline Gd\({}_{2}\)GeMoO\({}_{8}\) & 1.4 & 7 & 41.2 & 257.4 & [31] \\ \hline GdVO\({}_{4}\) & 2.4 & 5 & 41.1 & * & [32] \\ \hline GdAlO\({}_{3}\) & 3.9 & 9 & 40.9 & 271.0 & [33] \\ \hline LiGd(MoO\({}_{4}\))\({}_{2}\) & \(<\)2 & 7 & 33.6 & * & [34] \\ \hline DyBO\({}_{3}\) & 1.01 & 5 & 22.0 & * & [35] \\ \hline \end{tabular} \({}^{*}\) Indicates that the relevant data are not available in the referenced.  
\end{table}
Table 2: Comparison of magnetocaloric parameters between Gd\({}_{7}\)(BO\({}_{3}\))(PO\({}_{4}\))\({}_{2}\)O\({}_{6}\) compound and other candidate materials with similar magnetic transition temperatures.  
83.0 J/kg K, indicating its potential to achieve superior low-temperature magnetocaloric effects. The fitted nearest-neighbor interaction \(J_{1}\) as low as 390 mK indicates that the Gd\({}_{7}\)(BO\({}_{3}\))(PO\({}_{4}\))\({}_{2}\)O\({}_{6}\) compound likely has a low magnetic transition temperature. Results of temperature-dependent susceptibility curves (d\(M\)/d\(T\)) under different magnetic fields suggest that although this compound has antiferromagnetic interactions, these antiferromagnetic interactions can flip to a ferromagnetic state in magnetic fields exceeding 3 T. Additionally, due to the magnetically frustrated structure in the Gd\({}_{7}\)(BO\({}_{3}\))(PO\({}_{4}\))\({}_{2}\)O\({}_{6}\) compound, its magnetization exhibits an almost linear increase with the magnetic field, which is the main reason for the significant suppression of magnetic entropy. However, it is noteworthy that this compound has a high rare earth content, which means that the partial substitution of Gd\({}^{3+}\) with non-magnetic ions could disrupt some of the magnetic frustration structure, making the magnetization more easily saturated with an increasing magnetic field. Although this would weaken the magnetic ion content of the system, causing a slight decrease in saturation magnetization, an overall enhancement in the magnetocaloric effect can be expected.  
In addition, the geometric arrangement of magnetic ions in magnetically frustrated materials leads to competitive interactions between spins, resulting in lower magnetic transition temperatures. However, replacing some of the magnetic ions with non-magnetic ions can disrupt the frustrated structure, which is a double-edged sword for the development of ultra-low-temperature magnetic refrigeration materials. Specifically, the substitution of non-magnetic ions can eliminate some of the frustrated structures in the lattice, allowing the magnetization to saturate at lower magnetic fields and thus releasing more magnetic entropy. However, this could also lead to an increase in the magnetic ordering temperature. Therefore, it is particularly important to optimize the amount of non-magnetic ion substitution to balance the magnetocaloric effect and the magnetic transition temperature.