For a Keplerian shearing sheet, the shear rate is and the shearing-sheet tidal potential is
A uniform steady solution is
The Coriolis acceleration of this linear shear flow balances the radial tidal acceleration. The only nonzero background component of the viscous stress tensor that matters is , which is spatially constant. Hence : a local uniform patch has no stress gradient or torque divergence to drive an accretion flow.
Let be the material derivative along the background linear shear flow . Linearizing about constant gives
The coefficient includes the contribution from perturbation advection of the background shear.