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General constitutive equations of heat transport with second sound and ballistic propagation in isotropic materials are given using non-equilibrium thermodynamics with internal variables. The consequences of Onsager reciprocity relations between thermodynamic fluxes and forces and positive definiteness of the entropy production are considered. The relation to theories of Extended Thermodynamics is discussed in detail. We provide an explicit expression for all the components of the matrices of the transport coefficients. The expressions are cumbersome but are expected to be useful for computer programming for simulations of the corresponding physical effects.
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Famà et al. (2020) studied this question.
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