We examine the Dyakonov and Perel theory of the Spin Hall Effect (SHE) from the viewpoint of irreversible thermodynamics, which is more constraining than the symmetry arguments of pure phenomenology. As thermodynamic driving forces we include the thermal gradient, the gradient of the electrochemical potential (rather than the potential gradient and density gradient separately), and the "internal" magnetic field that is thermodynamically conjugate to the magnetization. In turn, we obtain the form of bulk transport coefficients relating the fluxes to the thermodynamic forces. Relative to Dyakonov and Perel, in addition to the new terms due to thermal gradients, the Onsager relations require three new (non-linear) terms in the current density, and minor revisions in the current density and spin current density. The center-to-edge transverse voltage difference, due both to the −β P × E term of of the number current density q and to one of the new current density terms, is calculated for the first time. An ac capacitative probe likely would not significantly disturb this effect. An Appendix explicitly relates the Anomalous Hall Effect (AHE) to the term in the (vector) number flux that is Onsager-related to the SHE term in the (tensor) spin flux.