 Solution

Using the given linear momentum balance, multiply by the velocity and integrate over the fixed volume:This is integration by parts component by component, or the divergence theorem. The first term is boundary stress power. With component-first velocity gradient $K_{ij}={\partial }_j{u}_i$, the second is the double contraction $\Phi =\sigma :K$.

For a Newtonian fluid, $\sigma =-pI+2\mu e$, where $e=(K+K^T)/2$ is the rate-of-strain tensor and $\mu \ge 0$ is dynamic viscosity. Incompressibility removes the pressure contribution, and the symmetric tensor $e$ is orthogonal to the antisymmetric part of $K$. ThereforeThe displayed energy identity follows for the stated linear balance. A full advective momentum equation in a fixed control volume would also contribute an advective kinetic energy flux. The nonnegativity statement here is for a purely Newtonian viscous stress; a viscoelastic stress can exchange stored free energy with the flow.