$$ \Delta S_{\text{surr}} = \frac{dq_{\text{surr},\text{rev}} }{T_{\text{surr}} } = \frac{-q_{\text{sys,rev}} }{T_{\text{surr}} } $$$$ \Delta S_{\text{surr}} = \frac{dq_{\text{surr},\text{rev}} }{T_{\text{surr}} } = \frac{-dq_{\text{sys,rev}} }{T_{\text{surr}} } $$
$$ dS \geq \frac{q_{\text{sys,rev}} }{ T_{\text{surr}} }$$$$ dS \geq \frac{dq_{\text{sys,rev}} }{ T_{\text{surr}} }$$