For two Stokes flows in the same fluid domain with the same dynamic viscosity, symmetry of the Newtonian fluid stress tensor and incompressibility give the local reciprocal identity
In index notation, its remaining cross-gradient terms are both . On the remote sphere the integrated reciprocal flux tends to zero: the velocity is , the stress tensor is and the area is . On the body, the no-slip boundary condition makes the two velocities the constants . The Lorentz reciprocal theorem therefore gives
By the Linearity of Stokes flow, the sum of the two velocity-pressure fields satisfies the boundary conditions for body velocity . Uniqueness of the exterior Stokes flow identifies it with the third solution. Since the stress tensor and its surface integral are linear too, ; scalar multiplication follows in the same way. Thus for a fixed-orientation hydrodynamic resistance matrix . Substituting arbitrary in the reciprocal identity yields
The minus sign is natural because viscous dissipation gives for nonzero rigid translation in an otherwise stationary fluid; is a positive-definite matrix.

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