The impact of a two-dimensional elastic disk with a wall is numerically studied. It is clarified that the coefficient of restitution (COR) decreases with the impact velocity. The result is not consistent with the recent quasi-static theory of inelastic collisions even for very slow impact. This suggests that the elastic model cannot be used in the quasi-static limit. A new quasi-static theory of impacts is proposed, in which the effect of thermal diffusion is dominant. The abrupt decrease of COR has been found due to the plastic deformation of the disk, which is assisted by the initial internal motion.