This lecture covers the application of Newton's Second Law within fluid dynamics, specifically through the lens of the Reynolds Transport Theorem. The instructor begins by discussing mass conservation and how it relates to the control volume approach. The lecture emphasizes the importance of linear momentum as an extensive quantity and its relationship to external forces acting on a system. The instructor explains how to express Newton's Second Law in an Eulerian framework, detailing the necessary assumptions for a fixed, non-deforming control volume in an inertial frame. The discussion includes simplifications that can be made in specific scenarios, such as uniform flow conditions and steady-state assumptions. The lecture concludes with practical examples, illustrating how these principles apply to real-world engineering problems, such as analyzing forces in a jet engine. The instructor highlights the significance of understanding these concepts for solving complex fluid dynamics challenges in engineering applications.