Label fluid particles by , with flow map satisfying . If , differentiation of the determinant gives . Pull the material-volume integral back to a fixed initial volume:
The chain rule and the Jacobian identity give the integrand . Transforming back yields the Reynolds transport theorem
Equivalently the additional surface flux is . The material boundary moves with the same normal velocity as the fluid, which is the key distinction from a fixed control volume.
Use conservation of mass and Newton's momentum balance, in addition to the supplied constitutive law. For a material volume,
The Reynolds transport theorem and reduce the left side to . The divergence theorem then gives . For constant ,
Incompressibility removes the last term. Thus
The stress formula and zero divergence alone are not a dynamical law: the force balance supplies the required physical input.
Take and no imposed streamwise pressure gradient. The normal momentum balance gives . The streamwise equation is , since the convective acceleration vanishes. With no slip at the lower wall and signed upper-wall traction in the positive direction, the conditions are
Integration gives
The required upper-wall velocity is its endpoint value . The unfactored formula remains meaningful when .
The fluid exerts shear per unit length on the lower plane in the positive direction. The force of that plane on the fluid has the opposite sign. The total wall force on the fluid balances its downslope weight, providing an independent sign check.

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