Concept:
Bingham plastics are a type of non-Newtonian fluid that require a certain amount of stress to be applied before they begin to flow. Common examples include toothpaste and mayonnaise.
Step 1: Analyze the behavior of Bingham plastics (Assertion A).
A Bingham plastic behaves as a rigid body (solid) at low shear stresses. It will not deform or flow until the applied stress exceeds a critical value. Thus, Assertion A is correct.
Step 2: Analyze the Yield Stress (Reason R).
The "finite yield stress" ($\tau_y$) is the threshold stress that must be overcome to initiate flow. The rheological equation is $\tau = \tau_y + \eta(du/dy)$. Below this $\tau_y$, the shear rate is zero. Thus, Reason R is correct.
Step 3: Connect A and R.
The reason the fluid behaves like a solid at low stress is specifically $because$ of the existence of this yield stress. Therefore, R is the correct explanation of A.