 Scalar gauge transformation with trace-free spatial shear

For the conformal metric with $g_{0i}=-a^2{\partial }_{i}B$ and trace-free scalar spatial shear $E_{ij}=({\partial }_i{\partial }_j-{\delta }_{ij}{\nabla }^2/3)E$, the passive coordinate change $\tilde{\eta }=\eta +T$, ${\tilde{x}}^i=x^i+{\partial }^{i}L$ gives the displayed rules and $\tilde{\varphi }=\varphi +\mathcal{H}T+{\nabla }^{2}L/3$. The combination $C=\varphi +{\nabla }^{2}E/3$ changes by $\mathcal{H}T$, while $B+v$ changes by $T$. Hence $\mathcal{R}=-C+\mathcal{H}(B+v)$ is the comoving curvature perturbation in this sign convention.