A small area d A is located at a radial distance rho from the axis of the shaft. A torque T acts on the shaft. A shear stress tau acts on the surface d A. Moment about shaft axis, d M = rho time tau d
We must determine the relationship between the torque T transmitted by the shaft and the shear stress τ that is developed internally in the shaft material.

Suppose we consider a very small portion of the cross-sectional surface. This area dA is located at a radial distance ρ from the axis of the shaft.

In response to applied torque T, shear stresses τ are developed on the cross-sectional surfaces.

Stress is defined as force per unit area. The resultant shear force acting on the small element is simply the product of τ and dA.

Moment is the product of a force and a distance. For the small area that we are considering, the resultant shear force τ dA acting at a radial distance ρ creates a moment dM about the shaft axis.