Thanks @jcheroske for https://github.com/cssinjs/react-jss/issues/64#issuecomment-269387526

class-sheet-injector.js

import { isEqual } from 'lodash'
import { inject } from 'mobx-react'
import { Component } from 'react'
import { jss } from 'react-jss'
import { compose, createEagerElement, getDisplayName } from 'recompose'

const InstanceSheetInjector = BaseComponent => class extends Component {
  static displayName = 'applyTheme-instanceSheet';
  instanceSheet;

  constructor(props) {
    super(props);
    this.attachSheet(props.themeStyles);
  }

  componentWillUpdate(nextProps) {
    if (!isEqual(this.props.themeStyles, nextProps.themeStyles)) {
      this.detachSheet();
      this.attachSheet(nextProps.themeStyles);
    }
  }

  componentWillUnmount() {
    this.detachSheet();
  }

  render() {
    const {themeStyles: _, ...rest} = this.props;
    const {classes} = this.instanceSheet;
    return createEagerElement(BaseComponent, { classes, ...rest });
  }

  attachSheet(themeStyles) {
    this.instanceSheet = jss.createStyleSheet(themeStyles, {
      link: true,
      meta: getDisplayName(BaseComponent) + '-instanceSheet'
    }).attach();
  }

  detachSheet() {
    jss.removeStyleSheet(this.instanceSheet);
    this.instanceSheet = undefined;
  }
};

const ClassSheetInjector = BaseComponent => {
  let
    classSheet,
    instanceCount = 0,
    updateId = 0;

  return class extends Component {
    static displayName = 'applyTheme-classSheet';
    updateId = 0;

    constructor(props) {
      super(props);

      if (instanceCount === 0) {
        this.attachSheet(props.themeStyles);
      }
      instanceCount++;
    }

    componentWillUpdate(nextProps) {
      if (!isEqual(this.props.themeStyles, nextProps.themeStyles)) {
        if ( this.updateId === updateId ) {
          this.detachSheet();
          this.attachSheet(nextProps.themeStyles);
          updateId += 1;
        }
        this.updateId = updateId;
      }
    }

    componentWillUnmount() {
      instanceCount--;
      if (instanceCount === 0) {
        this.detachSheet();
      }
    }

    render() {
      const {themeStyles: _, ...rest} = this.props;
      const {classes} = classSheet;
      return createEagerElement(BaseComponent, { classes, ...rest });
    }

    attachSheet(themeStyles) {
      classSheet = jss.createStyleSheet(themeStyles, {
        link: true,
        meta: getDisplayName(BaseComponent) + '-classSheet'
      }).attach();
    }

    detachSheet() {
      jss.removeStyleSheet(classSheet);
      classSheet = undefined;
    }
  }
};

export const applyTheme = ( mapThemeToStyles = () => ({}), mapThemeToProps = () => ({}), {sheetPerInstance = false} = {} ) => compose(
  inject(({themeStore: {theme}}, props, context) => ({
    ...mapThemeToProps(theme, props, context),
    themeStyles: mapThemeToStyles(theme, props, context)
  })),
  sheetPerInstance ? InstanceSheetInjector : ClassSheetInjector
);