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Limb darkening is the decrease of emergent specific intensity toward the apparent edge of a stellar disc. A transit depth then depends on the intensity sampled by the planet as well as its projected area; the uniform-disc area ratio is only an approximation.

For a spherical star of radius $R_{\star }$, let $r$ be distance from the centre of its projected disk and let $\theta$ be the angle between the outward unit normal and the line of sight. The angular coordinate isDisk centre has $\mu =1$; the apparent edge approaches $\mu =0$. A resolved image measures specific intensity in each direction. Limb darkening means that this specific intensity itself falls toward the edge; the projected area factor used when collecting radiant flux is a separate geometric effect.

A simple explanation assumes a horizontally uniform plane-parallel atmosphere, a sufficiently deep optically thick medium, negligible scattering of light, and thermal absorption and emission in local thermodynamic equilibrium. Let ${\tau }_{\nu }$ be inward vertical optical depth at fixed frequency $\nu$. An oblique light ray has line of sight optical depth ${\tau }_{\nu }/\mu$, so it encounters the same attenuation at a smaller vertical optical depth. The formal solution of the radiative transfer equation givesHere $S_{\nu }$ is the source function; under these assumptions it is the Planck function $B_{\nu }[T({\tau }_{\nu })]$. If temperature increases inward, an oblique view preferentially samples cooler layers and hence lower specific intensity. ^[ref]

The weight $e^{-{\tau }_{\nu }/\mu }/\mu$ is an exponential distribution in vertical optical depth, with expected value $\mu$ and standard deviation $\mu$. Thus “seeing down to optical depth one” refers to the line of sight, and represents a broad sampling of layers rather than a sharp emitting surface. For a source function that is linear throughout the atmosphere, the Eddington-Barbier relation is exact:This follows by integrating the constant and linear terms separately. A constant source function instead gives constant specific intensity, as in the blackbody limit of an isothermal atmosphere. An outward-rising temperature or important scattering of light changes the argument. Close enough to the actual edge, a plane-parallel atmosphere also loses validity because of curvature. Neither one limb-darkening coefficient nor a universal dependence on wavelength follows from this simple model.

The parameter $u$ in the linear limb-darkening law specifies its contrast between disk centre and the limiting edge. Its interpretation requires the chosen law and interval of frequency or wavelength. A limb-darkening coefficient fitted to an exoplanet transit may trade off against the transit impact parameter and planet radius; it is not a direct measurement of one layer's temperature.

The linear limb-darkening law parametrizes angular specific intensity by a stipulated limb-darkening coefficient $u$:Here $I$ denotes specific intensity at one frequency, or radiance integrated over a specified interval of frequency or wavelength; it does not denote radiant intensity. Within this stipulated range, $u=0$ gives a uniform disk and $I(0)/I_c=1-u$. The linear limb-darkening law is linear in $\mu$, while its radial profile $I(r)=I_c[1-u+u\sqrt{1-(r/R_{\star }{)}^2}]$ is curved. In the linear source function example above, $u=b_{\nu }/(a_{\nu }+b_{\nu })$ when $a_{\nu },b_{\nu }\ge 0$ and $a_{\nu }+b_{\nu }>0$.

For the illustrative choice $u=0.6$, the specific intensity at $r/R_{\star }=0$, $0.8$, and the limiting edge is respectively $I_c$, $0.76I_c$, and $0.4I_c$. These are synthetic values, not measurements of the Sun. Real optical spectra and stellar atmospheres need not obey a linear limb-darkening law; more flexible profiles can be necessary for accurate exoplanet transit photometry. ^[ref]