We analyze the material transport equations (MTE) derived by Eslamian and co-authors and address the criticism expressed regarding the approach formulated in our previous work. In doing so, we show that the MTE formulated by Eslamian and co-authors are valid only in closed stationary non-isothermal systems in combination with the restrictions on the Onsager coefficients formulated in our work which is criticized, and that for nonstationary systems the approach we took can be used.