Heat trace ($Z_M(t)=\mathrm{Tr}(e^{-t{\Delta }_M})$)

For the positive Laplace-Beltrami operator on a closed compact Riemannian manifold, the heat trace is $Z_M(t)={\sum }_j{e}^{-t{\lambda }_j}={\int }_M{K}_M(t,x,x)dV(x)$. It records every eigenvalue with multiplicity. In a finite free isometric quotient it equals $|U{|}^{-1}{\sum }_{u\in U}{\int }_N{K}_N(t,x,ux)dV(x)$. The orbital integrals form a class function of the ambient finite isometry group, so Gassmann equivalence gives equal quotient heat traces and hence Sunada theorem.

For a compact smooth Riemannian surface with smooth boundary and a pure Dirichlet boundary condition or pure Neumann boundary condition, the constant coefficient in the heat trace isThe equality is the Gauss-Bonnet theorem. Thus such isospectral manifolds have the same Euler characteristic. A simply connected compact connected bordered surface is a disk with $\chi =1$, whereas a nonorientable surface with $c\ge 1$ crosscaps and $b\ge 1$ boundary components has $\chi =2-c-b\le 0$. These cannot be isospectral in this setting. Corners and mixed boundary conditions contribute additional heat coefficients, so the smooth pure-boundary-condition hypothesis is essential.