Magnetohydrodynamic-viscoelastic analogy ($D_{t}M-LM-M{L}^T=0$)

For component-first velocity gradient $L_{ij}={\partial }_j{u}_i$, ideal incompressible magnetic field stretching gives the displayed evolution of $M_{ij}=B_i{B}_j$. It has the same upper-convected derivative as a polymer conformation tensor with negligible relaxation. Finite polymer relaxation time introduces a local return toward thermal equilibrium, whereas magnetic diffusion acts through spatial gradients and preserves the solenoidal magnetic-field constraint. The analogy does not identify those dissipative mechanisms.