  There is increasing evidence that infection with SARS-CoV-2 can cause a
spectrum of neurological symptoms. In this paper, we develop a theoretical
concept underlying such neurological COVID-19 consequences by employing a
non-equilibrium thermodynamic approach that allows linking the neuronal
electric potential with a virus-induced pH variation. Our theoretical findings
support further experimental work on therapeutically correcting electrolyte
imbalances, such as Na$^+$ and K$^+$, to attenuate the neurological effects of
SARS-CoV-2.
