Strain rate and velocity gradient in a Newtonian fluid are equivalent and directly proportional to shear stress, linked by the second viscosity coefficient. The normal shear stress in the x-direction can be expressed with the equation τ_{xx} = λ(∇·V) + 2μ(∂u/∂x), highlighting the velocity gradient's role. The coefficient λ, which is challenging to measure, is often approximated using Stoke's Hypothesis, where λ is assumed to be -2/3μ. This relationship is crucial for understanding fluid dynamics and the behavior of Newtonian fluids under shear. Overall, the discussion emphasizes the mathematical connection between strain rate, velocity gradient, and shear stress in fluid mechanics.