For an incompressible flow, write the Newtonian fluid stress tensor as , where is the rate-of-strain tensor. The Stokes equation gives . Symmetry of the Cauchy stress tensor therefore gives
Integrating and applying the divergence theorem expresses the viscous dissipation as boundary power:
At a moving rigid body, the surface velocity is . Its boundary-power contribution is , with the force and torque evaluated using the fluid's outward normal vector. Both resultants vanish for a force-free, torque-free inclusion. Thus the new viscous dissipation comes entirely from the unchanged outer boundary velocity. Subtracting the particle-free boundary power gives
Apply the Lorentz reciprocal theorem to and in the fluid outside the inclusion. On the outer boundary , so
Writing for the particle's outward normal vector gives the required extra dissipation due to a rigid inclusion:
This subtraction already accounts for the fluid volume displaced by the inclusion; it is not just the integral of the disturbance's local viscous dissipation.
For the sphere, the ambient rate-of-strain tensor is symmetric and trace free. The sphere in a uniform straining Stokes flow has zero translational and rotational velocity: inversion symmetry eliminates its force, and symmetry of eliminates its torque. To derive the disturbance, put , and seek
The incompressible flow condition and Stokes equation reduce to
A decaying family satisfying these equations is , , . The no-slip boundary condition requires and , so and . Consequently
The total velocity is zero at , and the disturbance decays as . The pressure constant has been set to zero. These boundary and far-field conditions, together with Uniqueness of Stokes flow, establish the solution. There is no rotational background in a pure strain flow.
On the sphere . Contracting the supplied Newtonian fluid stress tensor with makes its two terms proportional to cancel, leaving . Hence the extra dissipation due to a rigid inclusion is
Here . Taking the large outer boundary limit only after using the fixed-boundary power identity avoids replacing that prescribed boundary by an uncontrolled boundary at infinity.
If denotes the number of spheres per unit volume, . Thus
Add this to the particle-free viscous dissipation density . Comparing with gives the Einstein viscosity formula for a dilute suspension:
to first order in . The hydrodynamic interactions neglected here contribute beyond that dilute order.

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