Use the same constant dynamic viscosity for both incompressible Stokes flows, and let be body force per unit volume. Their equations and Newtonian fluid stress tensor arewhere is the strain-rate tensor. Consider the cross-work fluxBy the product rule,The pressure terms vanish by incompressibility. Symmetry of the stress tensor removes antisymmetric velocity gradient contributions, leaving in both cross terms; they cancel. Apply the divergence theorem, with outward from , and rearrange:This is the Lorentz reciprocal theorem with body forces. It depends on reciprocal linear viscous response in the same fluid; arbitrary unrelated constitutive laws would not supply the cross-term cancellation.
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