Let be a smoothly moving material volume, carried by a smooth velocity field , and let be continuously differentiable. The material-volume form of the Reynolds transport theorem states
Equivalently, the divergence theorem gives
where is the outward unit normal vector. The second integral measures the flux carried across the instantaneous boundary by its motion.
For the proof, use the particle map from , with positive Jacobian determinant . Euler's volume identity is
It is the Jacobian evolution of a smooth flow: if , differentiation gives , and differentiation of the determinant gives . The change of variables formula now moves the integral to the fixed reference volume:
Finally, , giving the equivalent boundary form.

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