In this paper we employ non equilibrium thermodynamics of fluxes and forces to describe magnetization and heat transport. By the theory we are able to identify the thermodynamic driving force of the magnetization current as the gradient of the effective field ▿H*. This definition permits to define the spin Seebeck coefficient ɛM which relates ▿H* and the temperature gradient ▿T. By applying the theory to the geometry of the longitudinal spin Seebeck effect we are able to obtain the optimal conditions for generating large magnetization currents. Furthermore, by using the results of recent experiments, we obtain an order of magnitude for the value of ɛM ∼ 10−2 TK−1 for yttrium iron garnet (Y3Fe5O12).