Can the local stress-energy conservation laws be derived solely from   field equations?
  According to a recent suggestion [1], the energy--momentum tensor for gravitating fields can be computed through a suitable rearrangement of the matter field equations, without relying on the variational definition. We show that the property observed by Accioly et al. in [1] is the consequence of a general identity, which follows from the covariance of the matter Lagrangian in much the same way as (generalized) Bianchi identities follow from the covariance of the purely gravitational Lagrangian. However, we also show that only in particular cases can this identity be used to obtain the actual form of the stress-energy tensor, while in general the method leads to ambiguities and possibly to wrong results. Moreover, in nontrivial cases the computations turn out to be more difficult than the standard variational technique. 
Guido Magnano and Leszek M. Sokolowski