Measure optical depth inward, so and at the exterior boundary. The printed integral is shorthand with inconsistent integration labels; this differential definition fixes its meaning. In a plane-parallel atmosphere in radiative equilibrium, is constant and .
For the Eddington surface boundary condition, approximate the outgoing frequency-integrated intensity by a constant over the outward hemisphere, with no incoming radiation. The angular moments at the surface are
Integrating the moment equation then gives . The Eddington closure approximation, with local thermodynamic equilibrium and radiative equilibrium, identifies the radiation energy density with and sets . Using gives
The photosphere is represented by , where ; the exterior boundary instead has . The closure and angular boundary condition are approximations, rather than exact isotropy of radiation at the surface.