 Solution

Allow time dependence while keeping the constitutive relations linear, isotropic, nondispersive, and independent of time. The Maxwell equations in matter giveFor the Poynting vector $\mathcal{P}=\mathbf{E}\times \mathbf{H}$, the divergence identity yieldsThe first two terms are exact time derivatives. Taking the zero-field energy density as zero gives the electromagnetic energy densityConsequently the Poynting theorem is the continuity equationIn integral form,The left side is the rate of increase of stored electromagnetic energy plus outward Poynting flux. The right side accounts for work delivered to the free electric current; in an Ohmic medium ${\mathbf{J}}_f\cdot \mathbf{E}$ is the local rate of Joule heating.