Work in an inertial centre of mass frame and write . Differentiation and Newton's second law give
The pairwise Newtonian gravitational potential energy is
For each pair, combining the two force contributions gives . Therefore , and
For a stationary configuration, or after a long-time average of a bounded system whose endpoint term vanishes, the virial theorem gives
The brackets may be suppressed when denote equilibrium averages. A collapsing cloud or an eccentric Kepler orbit need not obey instantaneously. Confining surface pressure, magnetic stress or other external forces add their own virial terms; the displayed result concerns an isolated gravitational particle system.

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