In particular, a rotational flow in this kind of fluid can strongly affect heat propagation. A general procedure, developed within the framework of thermodynamics of irreversible processes, is proposed to obtain constitutive relations that verify automatically the second law of thermodynamics and the principle of material objectivity. Such a phenomenological continuum approach allows a rational identification of the terms responsible for the thermomechanical coupling in the heat equation, which is a first step to better understand its influence on the superfluid flow