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Use the Jacobi theta function $\Theta (t)={\sum }_{n\in \mathbb{Z}}{e}^{-\pi n^{2}t}$, $t>0$. Its transformation law follows directly from the Gaussian Fourier transform. With the Fourier transform convention $\hat{f}(\xi )={\int }_{\mathbb{R}}f(u)e^{-2\pi i\xi u}du$,For example, differentiating the transform and using integration by parts gives ${\hat{f}}^{\prime }(\xi )=-(2\pi \xi /t)\hat{f}(\xi )$; its value at zero is the Gaussian integral $t^{-1/2}$. Periodize the Gaussian. Its Fourier coefficients are these transforms at integer frequencies, and both series converge absolutely, so evaluating its Fourier series at zero proves the Poisson summation formula here:

For $\Re s>1$, integrating the exponentially convergent series termwise gives the Mellin representation of the completed Riemann zeta functionSplit at one and substitute $u=1/t$ in the lower part, using the transformation just proved. The contribution of $t^{-1/2}-1$ is $1/(s-1)-1/s$. We obtain the pole-subtracted theta integral for the completed zeta functionThe integral is entire: $\Theta (t)-1$ decays exponentially, uniformly dominating the integrand and all its $s$ derivatives on compact sets. Both the rational term and the integral are invariant under $s\mapsto 1-s$. This proves the meromorphic identityEquivalently the Riemann xi functionis entire and satisfies $\xi (s)=\xi (1-s)$. The reflection and duplication formulas for the Gamma function turn the same identity intounderstood by meromorphic continuation at removable exceptional points. This establishes the functional equation of the Riemann zeta function, rather than assuming it.

If $N(T)$ counts zeros $\rho =\beta +i\gamma$ in the critical strip with $0<\gamma \le T$, including zero multiplicity, the Riemann–von Mangoldt formula isAt a zero ordinate one may instead use the conventional half-weight boundary count; that only alters the stated error. In particular $N(T)\sim T\log T/(2\pi )$.

To invert without assuming simple zeros, fix $0<\epsilon <1$ and set $T_n^{\pm }=(1\pm \epsilon )2\pi n/\log n$. Then $\log T_n^{\pm }/\log n\to 1$, soFor large $n$, $N(T_n^{-})<n<N(T_n^{+})$, and hence $T_n^{-}<{\gamma }_n\le T_n^{+}$. Let $\epsilon \downarrow 0$. The asymptotic inversion of the zeta zero count givesAs in the zero-counting formula, the sequence lists ordinates with zero multiplicity; “increasing” means nondecreasing here. The argument does not require the Riemann hypothesis or simplicity of zeros.

Use the meromorphic completionThe functional equation of the Riemann zeta function isIts entire version is $\xi (s)=\frac{1}{2}s(s-1)Z(s)$ with $\xi (s)=\xi (1-s)$. The completion $Z$ itself has poles at zero and one; it should not be confused with the entire Riemann xi function.

We prove the equation by a theta integral. SetThe Gaussian Fourier transform, with kernel $e^{-2\pi ixy}$, isFor example, differentiation in $y$ and integration by parts give the differential equation $I^{\prime }(y)=-(2\pi y/t)I(y)$; the Gaussian integral gives $I(0)=t^{-1/2}$. Periodize the Gaussian by summing $e^{-\pi t(x+n{)}^2}$ over integers $n$. Its $k$th Fourier coefficient is the displayed transform at $k$. Both the periodized function and its Fourier series converge absolutely, so evaluation at $x=0$ gives the Poisson summation formula in this case:

For $\mathrm{Re}s>1$, integration term by term in the Gamma function integral givesIndeed, the two terms for $n$ and $-n$ cancel the factor $1/2$, and substitution $v=\pi n^{2}t$ gives ${\pi }^{-s/2}\Gamma (s/2)n^{-s}$. Split at one, and use the transformation above in the integral from zero to one. The elementary contribution isSubstitution $t=1/u$ in the remaining term therefore givesThe theta tail decays exponentially. The integral is consequently an entire function of $s$, with uniform convergence and termwise differentiation on compact subsets. The formula continues $Z$ meromorphically to the whole plane. Both its rational part and its integral are unchanged by $s\mapsto 1-s$, proving the equation and the entire xi formulation. Using the reflection and duplication identities of the Gamma function, one may equivalently writeunderstood as an identity of meromorphic functions, including points where individual factors need continuation.

Now let $N(T)$ count the Nontrivial zeros of the Riemann zeta function $\rho =\beta +i\gamma$ with $0<\gamma \le T$, including multiplicity. The Riemann–von Mangoldt formula isFor $T$ not a zero ordinate, the more precise usual form isHere the argument is continued from $\zeta (2)>0$ along the path $2\to 2+iT\to \frac{1}{2}+iT$. The first formula remains valid at zero ordinates with the stated endpoint convention. Only its leading asymptotic is needed below.

List the positive ordinates as ${\gamma }_1\le {\gamma }_2\le \cdots$, with multiplicity, consistent with this counting function. Put $b_n=2\pi n/\log n$. For every fixed $\epsilon \in (0,1)$,For all sufficiently large $n$, the lower count is less than $n$ and the upper count is greater than $n$. Consequently $(1-\epsilon )b_n<{\gamma }_n\le (1+\epsilon )b_n$. Letting $\epsilon \downarrow 0$ proves the asymptotic inversion of the zeta zero countThis argument works even when several zeros have the same ordinate; “increasing” is interpreted in the standard nondecreasing, multiplicity-counted sense. A count listing only distinct ordinates is a different object and is not determined by this formula alone.

In this notation the Riemann hypothesis says that every Nontrivial zero of the Riemann zeta function has real part one-half:It concerns their horizontal location, not merely the growth of the ordinates, and does not assert that the zeros are simple. The functional equation and complex conjugation make the zero set symmetric about both the real axis and the critical line; the hypothesis puts all the Nontrivial zeros of the Riemann zeta function on that line.