My thinking is that one starts with a congruence of worldlines that represent the motion and deformation of the body in question. If one imagine the body is made up of small particles, then this congruence is a timelike unit vector field that is the four-velocity of each particle that defines the body.
Then one can compute the expansion scalar, shear tensor, and the vorticity tensor from the congruence. The computation process revolves around the projection operator that projects space-time into a spatial part and a time part, it's known as the kinematic decomposition of the time-like congruence.
https://en.wikipedia.org/w/index.php?title=Congruence_(general_relativity)&oldid=737290097.
Some of the detailed work here involves showing that the expansion, shear, and vorticity tensors are in fact tensors. Most of the textbooks I have skip over congruences completely, and if they do consider them at all, they only consider geodesic congruences and not more general congruences. But we really need to be able to handle non-geodesic congruences for this type of problem. Wiki is one of the few sources that I've seen that talk about non-geodesic congruences. There's not a huge difference, the basic difference is that the four-acceleration of a point on a geodesic congruence is always zero, but on a general congruence it's not necessarily zero. The focus on geodesic congruences I've noted probably represents what I read more than what exists in the literature, my suspicion is basically that physicists mostly leave non-geodesic congurences to the mathematicians.
The material model in tensor form, I believe, says that when you know the expansion, shear, and the vorticity tensors of the congurence, the material model allows you to compute the associated stress-energy tensor. (Though I don't think Egan's model involves the vorticity tensor at all, from what I can recall. I'm leaving it in for completeness, it seems like it might be needed in general, though possibly one could argue somehow that the vorticity doesn't contribute to the model).
Then the equations to be satisfied are that the stress-energy tensor is divergence free, i.e. ##\nabla_a T^{ab} = 0##. This apporoach needs to be expanded to take into account how one deals with constraints and interactions with other bodies, it's oriented towards the analysis of force-free bodies.
I don't have any references for any of this alas. It's really just my thoughts, based on trying to give a high-level and very abstract description of Egan's approach as I recall it from a very long time ago when I spent more time with it.