In this paper the definition of Point Moment of Force is the limit of the force moment acting on the unit area. Therefore, a new physical quantity—the vector of Point Moment of Force, which is as important as the stress vector, is generated in this new theory of elasticity. If the Point Moment of Force acting on any section is decomposed into a torsional Point Moment of Force and a bending Point Moment of Force, then the balance of a micro unit body is set up by nine stress components and nine Point Moment of Force components, which establish the base model of the new theory of elasticity.

Equilibrium differential equations and new boundary conditions containing the component of Point Moment of Force are derived from the force and torque equations. They break the shear stress reciprocal theorem.