The mechanically-based approach to non-local elastic continuum, will be captured through variational calculus, based on the assumptions that non-adjacent elements of the solid may exchange central body forces, monotonically decreasing with their interdistance, depending on the relative displacement, and on the volume products. Such a mechanical model is investigated introducing primarily the dual state variables by means of the virtual work principle. The constitutive relations between dual variables are introduced defining a proper, convex, potential energy. It is proved that the solution of the elastic problem corresponds to a global minimum of the potential energy functional. Moreover, the Euler-Lagrange equations together with the natural boundary conditions associated to the total potential energy functional are established with variational calculus and they coincide with analogous relations already obtained by means of mechanical considerations. Numerical analysis of a tensile specimen has been introduced to show the capabilities of the proposed approac