Allow time dependence while keeping the constitutive relations linear, isotropic, nondispersive, and independent of time. The Maxwell equations in matter give
For the Poynting vector , the divergence identity yields
The first two terms are exact time derivatives. Taking the zero-field energy density as zero gives the electromagnetic energy density
Consequently the Poynting theorem is the continuity equation
In integral form,
The left side is the rate of increase of stored electromagnetic energy plus outward Poynting flux. The right side accounts for work delivered to the free electric current; in an Ohmic medium is the local rate of Joule heating.

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