It states that a set of shear stresses across a plain is always accompanied by a set of balancing shear stresses across the plane and normal to it.
Shear force on face AB = τ.AB
Shear force on face CD = τ.CD ...(i)
These parallel and equal forces form a couple.
The moment of couple = τ.AB.AD or τ.CD.AD ...(ii)
For equilibrium they must be a restoring couple.

Shear force on face AD or BC = τl.AD or τl.BC ...(iii)
They also form a couple as
= τl.AD.AB or τl.BC.AB ...(iv)
The moment of two couple must be equal;
τ.AB.CD = τl.AD.AB or τ = τl
τl is called complementary shear stress