From , induction gives and . The matrix exponential converges absolutely in finite dimension, so its even and odd terms may be separated:
This involution exponential formula requires no Hermiticity assumption on . Hermiticity is needed if the exponential is additionally asserted to be unitary.
The Pauli matrices obey and , so has . Its entries are and , with zero diagonal. Substitute this matrix into the involution exponential formula:
The drive phase selects the transverse rotation axis, while the quantum pulse area selects its rotation angle.