The term (ηs/τ) (η = coefficient of viscosity, s = surface tension, τ = torque), would become dimensionally compatible with a term obtained by multiplying, G, (the universal gravitational constant) with another quantity, having the dimensions of
(1) (Velocity) x (pressure)
(2) Time x (density)2
(3) Frequency x (force)
(4) Momentum / (acceleration)2