 Solution

Let $V(t)$ have a boundary moving with velocity ${\mathbf{v}}_b$, and let $\mathbf{n}$ be its outward unit normal vector. For a smooth scalar field $q$, the Reynolds transport theorem isIn the last expression, extend ${\mathbf{v}}_b$ smoothly into $V(t)$ and use the divergence theorem. For a material volume, its boundary moves with the fluid velocity $\mathbf{u}$, so ${\mathbf{v}}_b=\mathbf{u}$. Equivalently, the Reynolds transport theorem for a material volume readswhere $D/Dt$ is the material derivative.

For an arbitrary moving region, mass conservation includes the relative mass flow rate across its boundary:Substitution of the Reynolds transport theorem and the divergence theorem givesSince the region is arbitrary, a continuous integrand must vanish: if it had a positive or negative value at a point, a sufficiently small surrounding region would have an integral of the same sign. This gives the continuity equation. With constant positive mass density $\rho$, it reduces toThus the flow is incompressible. For a material volume, the same argument starts directly from conservation of its total mass, with zero relative boundary flux.