In Phys. Rev. B 80, 235120 ͑2009͒, M. G. Silveirinha criticizes our work on Poynting's theorem and energy conservation in systems with bounded media ͓EPL 81, 67005 ͑2008͔͒, especially with regard to our argumentation toward S = 1 0 ͑E ϫ B͒ as a generally valid energy flux vector. We fully rebut the criticism, point out that it is based on undue comparison, clear up some misunderstandings and show that Silveirinha's approach is rather a restricted than a general one.is a purely electromagnetic energy flux vector ͑Poynting vec-tor͒, which constitutes together with the electromagnetic field energy densityand the dissipation −jE a universally valid energy conservation law ͑Poynting theorem͒,in which all quantities are well defined and have a clear physical meaning. We also point out problems that exist with the historical form of the Poynting vector,when general ͑realistic͒ media properties are considered. ͑In absence of magnetization, of course, both variants coincide, since H = 1 0 B in this case.͒ In Ref. 2, a "macroscopic Poynting vector" is derived together with other quantities in a composite medium, which the author eventually finds to coincide with "usual textbook formulas." Comparing his findings to ours, he blames our work for "erroneous conclusions," "unsubstantiated claims," and "fundamental misconceptions and mistakes."We will show here that there are rather misunderstandings and mistakes from the author's part, and take the chance to clarify things from our perspective. We need to proceed carefully because the author's notion of several terms is different from ours. We underline that our results do not contradict classical textbooks, 3,4 but rather extent and concretize their accounts. The warnings contained in these books concerning the validity of Eq. ͑4͒ seemingly have been largely overlooked.Our approach 1 starts from a consideration of the system under study as a classical ensemble of charged pointlike particles which are subjected to Newton's laws of motion and are in interaction with physical electromagnetic fields E, B governed by Maxwell's equations and the Lorentz force law. This constitutes a fundamental and purely axiomatic basis for the theory. Its quantum-statistical generalization is straightforward and leads to identical relations for the expectation values. The author of Ref. 2 interprets this as a "phenomenological model," an interpretation which we strongly reject.Matter may be arbitrarily complex, but it will always be possible to decompose it into an ensemble of charged particles. This way, there is neither a need to describe the properties of matter, nor to consider medium boundaries, to establish proper boundary conditions or even to find a proper definition of where the boundary of a medium in a microscopic picture lies.The electromagnetic fields E, B in our approach are not averaged in any sense, neither spatially nor temporally ͑except for the quantum-statistical expectation value being taken͒, and are always given in the space and time domains. Here, our notion of the term "mi...