This paper deals with the theoretical derivation of the conservation equations for single phase flow in a porous medium. The derivation is obtained within the framework of the continuum mechanics and classical thermodynamics. The adopted procedure provides the conservation equations of mass, momentum, mechanical energy, total energy, internal energy, entropy, temperature, enthalpy, Gibbs free energy and Helmholtz free energy. The obtained results highlight the connection between the basic equations of fluid mechanics and of fluid flow in porous media, as well as the restrictions and the limitations of Darcy’s law and Richards’ equation.