"The element ij of the Maxwell stress tensor has units of momentum per unit of area per unit time and gives the flux of momentum parallel to the ith axis crossing a surface normal to the jth axis"
en.wikipedia.org/wiki/Maxwell_stress_tensor "shear stress in a fluid can also be interpreted as the flux of momentum"
en.wikipedia.org/wiki/Momentum_diffusion Anyway, I think that suffices. If you or anyone else (i.e. Jan or Claudio) have more detailed questions, please post a full question. This is standard known physics, although clearly there is opportunity for confusion