 Solution

Conversely, suppose a finite $T\subseteq \mathrm{ZF}$ has the stated absoluteness property. LetBecause $T$ is finite, every satisfaction assertion here can be replaced by the corresponding formula relativization to a class. All quantifiers in the matrix are bounded by $N$, so $\sigma$ is ${\Sigma }_1$. Define the ${\Pi }_1$ formula

By the Lévy reflection theorem, ZF proves that for any parameters $\vec{a}$ there is a level $V_{\alpha }$ containing them and satisfying the finite fragment $T$. The assumed absoluteness says that every such transitive set agrees with $V$ about $\phi$. Consequently ZF provesThus $\phi$ is both ${\Sigma }_1^{\mathrm{ZF}}$ and ${\Pi }_1^{\mathrm{ZF}}$, so it is ${\Delta }_1^{\mathrm{ZF}}$.