The surface element relation is Nanson's formula. The force on a corresponding pair of current and reference surface elements must agree:
Therefore the first Piola-Kirchhoff stress tensor is
It measures force per reference area, with a current force direction and a reference normal direction.
In components, differentiate . The Piola identity says . One proof writes the cofactor matrix as ; differentiating in produces symmetric second derivatives contracted against antisymmetric epsilon symbols, hence zero. The chain rule consequently gives
since . Thus, with the coordinate composition made explicit,
The distinction between reference divergence and current divergence is essential to this identity.