It's the most important fundamental result of the Boltzmann (or in its quantum extension Boltzmann-Uehling-Uhlenbeck) equation. What you need as input is the unitarity of the S-matrix, leading to the principle of detailed balance. You find a very nice discussion of transport theory (both classic and quantum) in
Landau Lifshitz, Course of Theoretical Physics, vol. X, Physical Kinetics