In this Letter, I use second-order Lagrangian perturbation theory to calculate an analytical expression relating density to velocity in a gravitating system. This solution can be used to compare peculiar velocity field measurements with observations of large-scale structure. The predictions of both linear theory and second-order theory are compared with the results of N-body simulations. While linear theory systematically overestimates the velocity flows in high-density regions, the second-order corrections calculated herein remove this systematic error.