Work in an inertial frame centred on the centre of mass, and follow a fixed material mass, with no stellar wind or accretion through its boundary. Assume nonrelativistic motion, Newtonian self-gravity, no external gravitational field, and sufficiently regular integrable fields. Define
Here is the scalar second mass moment, rather than a moment of inertia about one axis. The kinetic energy measures resolved internal motions relative to the centre of mass; random microscopic motion contributes to pressure and internal energy, and must not be counted again in .
The paper's symmetric compressive tensor is minus the tensile stress tensor, so its force per unit volume is . Differentiating the material integral twice and substituting the equation of motion gives
Integration by parts and the divergence theorem turn the stress contribution into
For the requested scalar stellar virial theorem, assume isotropic pressure, , with uniform surface pressure . Then and the surface integral is . No spherical shape is needed for this step.
Finally, symmetrizing the pair integral for the Newtonian gravitational potential gives
Therefore
Anisotropic magnetic or viscous stresses retain their full trace and boundary terms; a changing integration mass adds transport terms.