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Material isotropy makes the elastic response independent of a rotation of reference material directions: $\sigma (FR)=\sigma (F)$ for proper rotations $R$. Combined with material frame indifference, it yields coaxiality of isotropic elastic stress.

Let $B=A^{\mathsf{T}}A$. Since $\det A>0$, $B$ is a positive-definite matrix. The spectral theorem gives a unique principal square root of a positive semidefinite matrixThen $R^{\mathsf{T}}R=U^{-1}B{U}^{-1}=I$ and $\det R=\det A/\det U=1$, so $R$ is a rotation matrix. Define $V=RU{R}^{\mathsf{T}}$. It is a symmetric matrix, is positive definite, and satisfies $V^2=A{A}^{\mathsf{T}}$. Consequently the polar decomposition in continuum mechanics isHere $U$ and $V$ are the right stretch tensor and left stretch tensor.

For the Cauchy stress tensor, use both material isotropy and material frame indifference. Their respective transformation laws areThe first law and $A=VR$ give $\sigma (A)=\sigma (V)$. Combining the two laws gives $\sigma (QV{Q}^{\mathsf{T}})=Q\sigma (V)Q^{\mathsf{T}}$. In a principal stretch basis, $V=\mathrm{diag}({\lambda }_1,{\lambda }_2,{\lambda }_3)$. Each half-turn about a coordinate axis leaves $V$ unchanged; its conjugation changes the signs of the corresponding off-diagonal stress tensor entries. Those entries must therefore vanish. If two principal stretches coincide, rotations within their eigenspace additionally force the stress tensor to be scalar on that eigenspace. Thus the Cauchy stress tensor and left stretch tensor have common principal axes, including at repeated principal stretches. This proves coaxiality of isotropic elastic stress.

The precise symmetry conclusion is equivariance of isotropic principal stresses. Every permutation of the principal stretches can be realized by a signed permutation rotation matrix, sowhen the indexing is permuted consistently. Equivalently, permuting the arguments permutes the labelled principal stresses in the same way. In particular, ${\sigma }_1$ is symmetric in ${\lambda }_2,{\lambda }_3$, and analogous statements hold for ${\sigma }_2,{\sigma }_3$.

For distinct principal stretches, interpolate the three values ${\sigma }_i$ at the three points ${\lambda }_i$:Uniqueness of this interpolation implies that the scalar coefficients ${\beta }_j$ are symmetric functions of the unordered principal stretches; they may be expressed through the elementary symmetric invariants. Smooth isotropic constitutive laws have the corresponding invariant representation across repeated stretches as well. The wording about symmetric functions must be understood in this collective sense: each labelled principal stress need not be symmetric in all three arguments. For example, the objective isotropic law $\sigma =V^2$ has ${\sigma }_i={\lambda }_i^2$, which disproves that stronger interpretation.

For simple shear, $B=\left(\begin{array}{cc}1+{\gamma }^2& \gamma \\ \gamma & 1\end{array}\right)$. The off-diagonal entry of $\sigma B-B\sigma$ is $\gamma ({\sigma }_{11}-{\sigma }_{22})-{\gamma }^2{\sigma }_{12}$. Coaxiality of isotropic elastic stress therefore proves the identity for $\gamma \ne 0$. At $\gamma =0$, material isotropy makes the stress isotropic, proving the same identity.