 Solution

Writing $\mathcal{L}$ for the collection of Lebesgue measurable sets, saying that $\mathcal{L}$ is a sigma-algebra means that $\mathbb{R}\in \mathcal{L}$, that $\mathbb{R}\setminus A\in \mathcal{L}$ whenever $A\in \mathcal{L}$, and that ${\bigcup }_{n=1}^{\infty }{A}_n\in \mathcal{L}$ whenever every $A_n\in \mathcal{L}$. These properties also imply closure under countable intersections and differences.

A real-valued function $f$ is a Lebesgue measurable function precisely when the inverse image of every Borel set is in $\mathcal{L}$. Equivalently, it suffices to test the half-lines:The equivalence follows because these half-lines generate the Borel sigma-algebra, and inverse images preserve complements and countable unions.