Take to be a closed compact Riemannian manifold and use the positive Laplace-Beltrami operator. Its Riemannian heat kernel is the integral kernel of :
It solves for and tends to the identity kernel as . For an orthonormal eigenbasis, the spectral expansion of the Riemannian heat kernel is
The bar is required for a complex basis. With boundary, a specified invariant boundary condition must also be included in this definition.
For the quotient formula use the covering-space interpretation: acts freely and properly discontinuously by Riemannian isometries. On compact such a discrete group is finite. Freeness alone, without this covering hypothesis, does not justify the image sum: an infinite dense subgroup of circle rotations, for example, acts freely but has no manifold quotient. Positive-dimensional group actions require a different quotient analysis.
For lifts of , the heat kernel on a finite isometric quotient is
Invariance of under simultaneous Riemannian isometries and reindexing the sum show that this is independent of both lifts. A local isometry commutes with the Laplacian, so the sum satisfies the quotient heat equation. For its initial condition, integrate over a fundamental domain against a lifted function. The terms combine into the integral over all of , whose initial limit is . Uniqueness of the heat evolution proves the formula. There is no factor in this kernel formula.
On the diagonal the sum is -invariant. Its integral over is therefore times its integral over , giving the heat trace
Thus the normalization factor appears in the trace, not the kernel. Put . For any finite isometry group , changing variables proves : it is a class function on .
For Gassmann equivalent subgroups , their intersections with each conjugacy class have equal size, and their orders are equal. If both act freely, the heat traces of their quotients satisfy
so they agree for every . Since , equality determines the spectrum with multiplicities: take to recover the smallest eigenvalue and its multiplicity, subtract that term, and repeat. This proves Sunada theorem. Equivalently, projection onto -invariant functions averages the group action, and the quotient eigenvalue multiplicity is , with the eigenspace character of a representation. Almost conjugacy equalizes these averages.