The description of viscoelastic media with memory requires a thermodynamic formalism capable of capturing irreversible processes. In this work, a physicalmathematical model for anisotropic viscoelastic materials is developed based on the V. Ciancio—G.A. Kluitenberg theory. The generalized evolution equation is derived, showing its connection with modified Euler-Lagrange equations and the Rayleigh dissipation function. A direct and explicit reduction to the classical Maxwell model for viscoelasticity is demonstrated in the appropriate limit, confirming the consistency of the proposed framework. This work aims to offer a unified theoretical framework, providing a solid foundation for future developments.



