The strain rate tensor $D_{ij}$ is defined as
$$ D_{ij} = \frac{1}{2}\left(\frac{\partial v_i}{\partial x_j} + \frac{\partial v_j}{\partial x_i} \right) $$
For a Newtonian fluid the stress tensor $\sigma_{ij}$ is related to to strain rate tensor by
$$ \sigma_{ij} = 2\mu D_{ij} $$
where $\mu$ is the viscosity.
Say we have a flow $\mathbf{v} = [v_x(y), 0, 0]$, i.e. only flow in the $x$-direction with only variation in the $y$-direction. The only non-zero components of the stress tensor are then
$$ \sigma_{xy} = \sigma_{yx} = \mu\frac{\partial v_x}{\partial y} $$
$\sigma_{yx}$ is easily interpreted as the friction force due to viscosity in the $x$-direction acting on surfaces with unit normal in the $y$-direction.
But what is the physical origin/interpretation of $\sigma_{xy}$, that is, a force acting in the $y$-direction on a surface with unit normal in the $x$-direction? Is it a reaction force to the tendency of the friction forces to rotate a fluid element?
An attempt to make it visual:
In the upper image, it seems reasonable that there is a momentum transfer (green arrow) across the thick blue surface, which results in a non-zero net rate of change of momentum/force (orange arrow) since the fluid velocities (red) are different on each side of the surface.
However, in the lower image I can't see the physical/microscopic origin of the (orange arrow) shear force (which must be there since the stress tensor is symmetric), since the velocities are the same and hence there is no net transfer of momentum across the (thick blue) surface.