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Let $h_i=\delta F/\delta p_i$ be the polar molecular field, with the positive functional derivative convention used in the paper. During a pure advective displacement $u_j$, the polar order parameter changes byThe free energy change is $\delta F=\int h_i\delta p_i{d}^{d}r$. Assume periodic boundaries, or boundary conditions that eliminate the surface work, and incompressibility ${\partial }_j{u}_j=0$. Integration by parts in the advective term givesRelabelling the dummy indices in the rotational and flow alignment of a polar order parameter terms givesTherefore $\delta F=\int {\Sigma }_{ij}^p{\partial }_i{u}_j{d}^{d}r$, with the reversible stress of a polar liquid crystalFor a local free-energy density $f(\mathbf{p},\nabla \mathbf{p})$, an explicit choice isIts divergence is exactly $-p_k{\partial }_j{h}_k$, by the Euler-Lagrange equation for $h_k$. A pressure term can be reassigned in an incompressible flow; the chosen representative realizes the printed divergence without that ambiguity. The force density ${\partial }_i{\Sigma }_{ij}^p$ has mechanical power $-\int {\Sigma }_{ij}^p{\partial }_i{v}_j$, the negative of the advective free energy rate, which checks the stress sign.