A. Neumaier said:
The mass of a star or a rocket and the charge of a condensator depend dynamically on time. Thus, in general, mass is an observable like any other. Only if a system is such that it exchanges no mass with the surrounding, can mass be regarded as a parameter.
I was referring to the Classical Mechanics of systems of particles. In classical mechanics, these corpuscles cannot be destroyed or created, not can their chemical composition change. Thus, whatever mass they had is fixed. The mass of a system of particles can change by simply changing the number of particles within the system. Thus, the law of conservation of mass in Classical Mechanics is simply a trivial restatement of the law of conservation of the corpuscles.
In the Classical Mechanics of continuous media, the law of conservation of mass gives rise to a continuity equation. But, this equation is derived with the above implicit assumption. Namely, the mass flow current density at any point in the continuous medium is identified in the following manner. Consider a small volume \Delta V. The corpuscles that are within this volume of the material have a flow velocity \vec{u}(\vec{x}, t). The total mass of these particles is given by the density at that point \rho(\vec{x}, t) and is equal to:
<br />
\Delta m = \rho \, \Delta V<br />
Next, consider the volume to be an oblique cylinder with a base \Delta A and a unit normal \hat{n} and an axis along the particular flow velocity \vec{u} and with a length u \, \Delta t. Then, all of the corpuscles that are in this cylinder will flow through the considered area in a time \Delta t. You should convince yourself that the volume of this cylinder is:
<br />
\Delta V = (\vec{u} \cdot \hat{n}) \, \Delta A \, \Delta t<br />
Therefore, the mass flow is:
<br />
\frac{\Delta m}{\Delta t} = (\rho \, \vec{u} \cdot \hat{n}) \, \Delta A<br />
But, the very definition of the mass flow density is:
<br />
\frac{\Delta m}{\Delta t} = (\vec{J} \cdot \hat{n} ) \, \Delta A<br />
Comparing the last two expressions, we get the following expression for the mass flow current density:
<br />
\vec{J} = \rho \, \vec{u}<br />
As we see, the assumptions that corpuscles are the carriers of the mass content of the medium is implicit in this derivation.
The continuity equation (Law of conservation of mass in differential form) is:
<br />
\frac{\partial \rho}{\partial t} + \nabla \cdot (\rho \, \vec{u}) = 0<br />
This is one of the fundamental equations of fluid dynamics. If you interpret \rho as charge/entropy density, then this is a continuity equation for those quantities. It means that the corpuscles are the carriers of the particular parameter of the liquid. This is the only way that a quantity can change for an open system in Classical Mechanics.
The above continuity equation is within the Eulerian description of motion of a continuous medium. If we use the nabla rule:
<br />
\nabla \cdot (\rho \, \vec{u}) = (\vec{u} \cdot \nabla) \rho + \rho \, (\nabla \cdot \vec{u})<br />
and use the substantial time derivative:
<br />
\frac{D \rho}{D t} \equiv \frac{\partial \rho}{\partial t} + (\vec{u} \cdot \nabla) \rho<br />
then the continuity equation may be written as:
<br />
\frac{D \rho}{D t} + \rho \, (\nabla \cdot \vec{u}) = 0<br />
But, if we recall that the divergence of the flow velocity:
<br />
(\nabla \cdot \vec{u}) = \frac{1}{\Delta V} \, \frac{D \Delta V}{D t}<br />
is the relative change of the volume of a fluid element (containing the same corpuscles flowing with the liquid), then, we have:
<br />
\frac{1}{\rho} \, \frac{D \rho}{D t} = -\frac{1}{\Delta V} \, \frac{D \Delta V}{D t}<br />
<br />
\Delta V \, \frac{D \rho}{D t} + \rho \, \frac{D \Delta V}{D t} = 0<br />
<br />
\frac{D}{D t} \left( \rho \, \Delta V \right) = 0<br />
This means, that the total mass contained with a fluid element remains fixed. This is the Law of Conservation of mass in Lagrange's description of the motion of the continuous medium. If we regard the volume element as containing one such corpuscle, it means that the mass of this corpuscle is fixed.
EDIT:
Furthermore, dynamical variables are those that describe the state of a mechanical system in Hamiltonian's formalism, i.e. the canonical variables, and not some quantity that changes with time.