Let be the particle flow map from the fixed reference volume to the material volume, and let . Change variables and differentiate on the fixed domain:
Use the two permitted identities, and . Changing back gives
This is the Reynolds transport theorem: both the value carried by each particle and the changing volume element contribute.
The traction is force per unit area across an oriented surface with unit normal . The stress component is its th component on a surface normal to the th coordinate axis. Cauchy's stress theorem states that this dependence is linear:
For the boundary of a material volume, take the outward normal and the traction exerted by the surrounding fluid. Newton's law and the divergence theorem give
Constant density and incompressibility make the transport-theorem integrand on the left . The volume is arbitrary, so
Substitute the Newtonian constitutive law. With constant viscosity,
Hence
For a steady unidirectional field , incompressibility gives . Thus and the convective acceleration vanishes. The transverse momentum equations give , so . The axial equation is
Its left side is independent of and its right side independent of , so both equal a constant . No slip against the translating wall gives on the boundary. Thus the asserted Poisson problem follows.
For the circular pipe, the axisymmetric solution is
It satisfies the boundary value and . Integrating over the cross-section gives
Therefore the laboratory-frame volume flux vanishes precisely when
For a pressure decrease in the positive axial direction, this requires upstream wall translation.

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