Abstract
The authors have endeavoured to study, by the formulation of a relativistic kinetic theory a system in which the particles have variable rest mass. Macroscopic quantities and their evolution equations have been directly linked to the action responsible for the variation of the rest mass of the particles. The dissipative character of this 'force' gives a slight modification to the Liouville theorem and the Boltzmann equation. A detailed study of reversible processes has shown that the macroscopic quantities keep the same form as for the usual perfect fluid (no bulk viscosity appears) though they are not conserved and can give rise to shearing and vortices. This pattern could serve as a model for the study of certain dissipative processes where mass is lost.

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