The discussion focuses on deriving the viscous term in the Navier-Stokes equation without using tensors, emphasizing the application of Newton's frictional law on a 3D fluid block. Key points include the decomposition of the stress tensor into isotropic pressure and velocity gradient components, leading to the classical Navier-Stokes equations. The relationship between stress and strain rates is modeled, with Newtonian fluids relying on a constant proportionality factor, while non-Newtonian fluids introduce complexities like temperature dependence and strain rate variability. The conversation also touches on the distinction between strain rate and velocity gradient tensors, noting that the latter is used for simplification in deriving the equations. Overall, the dialogue highlights the foundational principles and challenges in fluid dynamics modeling.