In Feynman lectures vol 2 chapter 27 he says there is a theorem which says whenever there is a flow of energy per unit time per unit area the momentum density in the volume is found by multiplying it by $\frac{1}{c^2}$
$$\mathbf{g}=\frac{\mathbf{S}}{c^2}$$ where $\mathbf{g}$ is momentum density and $\mathbf{S}$ is Poynting vector
But where does this theorem come from?