The formalism of internal state variables is proposed for describing the pr
ocesses of deformation in muscles. Due to the complicated hierarchical micr
ostructure of soft tissues where macroscopic stress states depend upon the
sliding of molecules and ion concentrations, the internal variables are swi
tched in successively forming a certain hierarchy, This hierarchy is a gene
ral property for complicated materials with different microscopic processes
influencing the macroscopic behaviour. Based on that property a novel conc
ept of hierarchical internal variables is defined (up to the knowledge of a
uthors first time) and embedded into the framework of the existing formalis
m. The discussion based on an example of cardiac muscle contraction illustr
ates the advantages of this approach.