NVIDIA's PhysX SDK has been available as open source under the 3-Clause BSD license for over six years. However, it wasn't until recently that all components were made open source, with the release of the GPU simulation kernel source code on GitHub. Recently, NVIDIA announced that both PhysX and Flow are now completely open source.

NVIDIA announced, "We're excited to share that the latest update to the PhysX SDK now includes all GPU source code, fully licensed under BSD-3!"
GPU PhysX features over 500 CUDA cores and supports various functionalities including rigid body dynamics, fluid simulation, and deformable objects. As one of the most advanced real-time simulation use cases for CUDA and GPU programming, we aim for this version to be a valuable resource for the entire community to learn from, experiment with, and develop further.
In addition, the entire GPU compute shader implementation of the Flow SDK will be made open-source. This is a real-time fluid simulation library based on sparse grids.