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For a comonad, a coalgebra is a map $a:A\to GA$ satisfying ${ϵ}_{A}a=1_A$ and ${\delta }_{A}a=Gaa$. A morphism $f:(A,a)\to (B,b)$ obeys $bf=Gfa$. This is distinct from the tensor-based notion of a coalgebra in algebra.

For a comonad, the cofree coalgebra on $X$ is $(GX,{\delta }_X)$. A map $UA\to X$ transposes to the coalgebra morphism $Gfa:A\to GX$. This gives the adjunction $U⊣R$ with the forgetful functor.

A full subcategory is coreflective when its inclusion $I$ has a right adjoint $q$. The counit $IqX\to X$ is universal for maps to $X$ from objects of the subcategory. The comonad $Iq$ is idempotent. For a finite-limit-closed coreflective subcategory of a topos, its coalgebra construction can prove that the subcategory is itself a topos.

For a finite-limit-preserving comonad on a topos, start with the cofree coalgebra on the ambient exponential $B^A$. Its underlying evaluation is $e=\mathrm{ev}(ϵ\times 1)$. Transpose the two expressions $be$ and $Ge(\delta \times a)$ first using the ambient exponential and then the cofree adjunction. Their coalgebra equalizer represents exactly the maps whose evaluations respect coalgebra structure. Thus coalgebra exponentials need not be the underlying ambient exponentials.

A comonad is idempotent when its comultiplication $G\to G^2$ is invertible. Its coalgebra category identifies with the coreflective subcategory of objects on which the counit is invertible. A coreflective inclusion produces such a comonad.

Write the comonad as $(G,ϵ,\delta )$ and its category of coalgebras for a comonad as ${\mathcal{E}}^G$. A coalgebra for a comonad is a map $a:A\to GA$ with ${ϵ}_{A}a=1_A$ and ${\delta }_{A}a=Gaa$. A morphism $f:(A,a)\to (B,b)$ satisfies $bf=Gfa$. Let $U:{\mathcal{E}}^G\to \mathcal{E}$ be the forgetful functor and let $R(X)=(GX,{\delta }_X)$ be the cofree coalgebra. The adjunction $U⊣R$ has the explicit correspondenceWe construct the three pieces of the elementary topos structure.

Because $G$ preserves finite limits, each underlying finite limiting cone has a unique coalgebra structure induced by the structures on its vertices. The counit and coassociativity equations can be checked after its jointly monic projections. Thus $U$ creates finite limits and reflects isomorphisms. A morphism of coalgebras is monic exactly when its underlying morphism is monic, by the diagonal criterion using the created pullback.

For exponentials in a coalgebra topos, fix coalgebras $(A,a)$ and $(B,b)$ and put $E=B^A$ in $\mathcal{E}$. On the cofree coalgebra $R(E)$ there is an underlying evaluationThe two mapsuse $G(GE\times A)\cong GGE\times GA$ in the second expression. Transpose them in $\mathcal{E}$ to maps $r,s:GE\rightrightarrows (GB{)}^A$, and then transpose across $U⊣R$ to coalgebra morphisms $\tilde{r},\tilde{s}:R(E)\rightrightarrows R((GB{)}^A)$. Take their equalizer $C$ in ${\mathcal{E}}^G$.

An underlying map $UX\times A\to B$ corresponds to a coalgebra map $h:X\to R(E)$. The equation saying that the original map is a coalgebra morphism is precisely $rh=sh$, since ${\delta }_{E}h=Ghx$ for the structure $x:X\to GX$. By the cofree adjunction, this is equivalent to $\tilde{r}h=\tilde{s}h$, hence to unique factorization through $C$. Thereforenaturally in $X$. This constructs the required exponential object.

For the subobject classifier of a coalgebra topos, let $\top :1\hookrightarrow \Omega$ be the underlying subobject classifier, and let $\kappa :G\Omega \to \Omega$ classify the mono $G\top :G1\cong 1\hookrightarrow G\Omega$. Its cofree transpose is the coalgebra endomorphismDefine ${\Omega }_G$ as the equalizer of $k$ and $1_{R\Omega }$. The transpose of $\top$ factors through this equalizer and gives ${\top }_G:1\to {\Omega }_G$.

Indeed, for a subobject $S\hookrightarrow UX$ classified by $\chi :UX\to \Omega$, the pullback $x^{-1}(GS)$ has characteristic map $\kappa G\chi x$. It is always contained in $S$, by naturality of the counit. Equality holds exactly when $x$ restricts to a coalgebra structure on $S$; its axioms then follow by composing with the monomorphisms $GS\hookrightarrow GX$ and $GGS\hookrightarrow GGX$. Under $U⊣R$, the classifying map becomes $h=G\chi x:X\to R\Omega$. The equality of subobjects is ${ϵ}_{\Omega }h=\kappa h$. Transposing this equality gives $h=kh$, so exactly the coalgebra subobjects correspond to maps $X\to {\Omega }_G$. Their pullback of ${\top }_G$ is the desired subcoalgebra, and uniqueness follows from uniqueness of $\chi$.

Thus we have finite limits, exponentials and a subobject classifier:The construction does not assume that $G$ preserves the underlying exponentials or underlying subobject classifier.