For pt. III see abstr. A79584 of 1973. The case of materials which exhibit hereditary-or memory-effects is examined. By requiring that the general constitutive equations for a so-called 'simple' material obey different principles of formulation such as those of equipresence, material indifference, and fading memory, and studying the restrictions placed upon the response functionals by the second principle of thermodynamics, a complete set of functional constitutive equations is derived. In particular, it is shown that the heat flux is a functional with respect to the temperature gradient. This result allows the formulation of a heat conduction law which provides a possible answer to the paradox of infinite propagation velocity of thermal disturbances in relativity. By examining the limiting case of steady-state processes, the present formulation is shown to incorporate, in a general frame, the results obtained for nonlinear elastic solids in the preceding papers of this series.