 Solution

When deformation is stopped, the rate-of-strain tensor and velocity gradient vanish, leaving $\mathsf{T}+\tau {\partial }_t\mathsf{T}=0$. HenceThe positive constant $\tau$ is the viscoelastic relaxation time. For slow weak deformation, all the transport and quadratic terms are smaller than $\mathsf{T}$, so $\mathsf{T}\simeq 2\mu \mathsf{E}$. Thus $\mu >0$ is the zero-rate dynamic viscosity, measured in stress times time. The corresponding short-time shear modulus of the Maxwell fluid response is $G_{\mathrm{el}}=\mu /\tau$. The source's $\alpha$ has units of time, since $\alpha \mathsf{TE}$ must have units of stress.