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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.

Let $\mathcal{Q}$ be the full subcategory of quotients of decidable objects. It is closed under quotients, by composition of epimorphisms, and under small coproducts, by part (ii). It is also closed under subobjects: pull back a decidable cover $D\twoheadrightarrow B$ along $B^{\prime }\hookrightarrow B$. The resulting cover of $B^{\prime }$ has domain a subobject of $D$, hence a decidable object.

The terminal object lies in $\mathcal{Q}$. If $D\twoheadrightarrow B$ and $D^{\prime }\twoheadrightarrow C$ are decidable covers, their product is an epimorphism $D\times D^{\prime }\twoheadrightarrow B\times C$. Part (ii) makes its domain decidable. Thus products, and then equalizers as subobjects of products, remain in $\mathcal{Q}$. The inclusion $I:\mathcal{Q}\hookrightarrow \mathcal{E}$ preserves finite limits.

We construct a coreflective subcategory rather than claim that every object has a decidable cover. For $X\in \mathcal{E}$, let $qX\hookrightarrow X$ be the union of all subobjects of $X$ which lie in $\mathcal{Q}$. The Grothendieck topos is well-powered, so these subobjects form a set. Choose a decidable cover of each and take their coproduct. Its map to $X$ has image $qX$, so $qX$ is itself a quotient of a decidable object. Any map from an object of $\mathcal{Q}$ to $X$ has image in $\mathcal{Q}$, and therefore factors uniquely through $qX$. This givesThe induced idempotent comonad $G=Iq$ on $\mathcal{E}$ preserves finite limits: $q$ is a right adjoint and $I$ preserves those limits. Its counit is the inclusion $qX\hookrightarrow X$, and $q(qX)=qX$.

The coalgebras of this comonad are exactly the objects of $\mathcal{Q}$. A coalgebra structure is a section $X\to qX$ of the monic counit, forcing the counit to be an isomorphism; conversely an object already in $\mathcal{Q}$ has the unique such structure. Thus $\mathcal{Q}\simeq {\mathcal{E}}^G$. Part (i) now givesThis argument proves the required elementary-topos conclusion without presuming a small family of decidable generators for $\mathcal{E}$.

In a Grothendieck topos, an object is a quotient of a decidable object when it has an epic cover by one. These objects are closed under subobjects, small coproducts, quotients and finite limits. Their union inside any fixed object gives the largest subobject of this kind, defining a coreflective subcategory. The induced idempotent comonad is left exact, so the full subcategory is a topos.