Combining the second-order entropy flow vector of the causal Israel-Stewart
theory with the conformal Killing-vector property of u(i)/T, where u(i) is
the 4-velocity of the medium and T is its equilibrium temperature, we inve
stigate generalized equilibrium states for cosmological fluids with non-con
served particle number. We calculate the corresponding equilibrium particle
production rate and show that this quantity is reduced compared with the r
esults of the previously studied first-order theory. Generalized equilibriu
m for massive particles turns out to be compatible with a dependence rho pr
oportional to a(-2) of the fluid energy density rho on the scale factor a o
f the Robertson-Walker metric and may be regarded as a realization of so-ca
lled K-matter.