The discussion explains the derivation of the virial theorem, specifically how the average kinetic energy <K> relates to the change in potential energy <delta(U)>. It introduces the concept of the scalar moment of inertia, I, and defines the first derivative, G, as the 'virial.' The relationship between the second time derivative of I and the total kinetic energy T and potential energy U is established, particularly for power law potentials. The time average of the derived equation leads to the conclusion that in a virialized system, the average kinetic energy is proportional to the average potential energy. This theorem is particularly relevant in astronomy, where total energy measurements are taken over vast timescales, assuming systems are in a virialized state.