In fluid mechanics, the stress tensor writes $\sigma = -p 1 + \tau$ where the deviatoric part $\tau$ corresponds to shear. The viscous (volumic) forces are $\operatorname{div}\tau$.
For a Newtonian fluid, $\tau = \eta \dot\gamma$ where $\eta$ is the viscosity and $\dot\gamma$ is the shear rate.
As far as I understand, the shear rate is the velocity gradient $\nabla U$ which does not have to be symmetric (e.g. if vorticity is present).
I am confused with the fact that $\nabla U$ need not be symmetric while, physically, only the symmetric term contributes to viscosity/dissipation; the skew-symmetric terms of $\nabla U$ corresponds to rotation and do not "activate" viscosity. For this reasons, viscous forces are sometimes written $\eta(\nabla U + \nabla^\top U)/2$.
But then, the viscous forces for the skew-symmetric part should be 0, however the divergence of the skew-symmetric tensor is not 0 in general.
Can someone explain to me the exact relationship between the shear rate $\dot \gamma$ and the velocity gradient $\nabla U$?