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Approximating decoupling by a single time and retaining only a photon monopole and Doppler dipole omits the finite cosmological visibility function width, diffusion or Silk damping, quadrupole anisotropy and polarization generated as tight coupling fails. The photon-baryon acoustic oscillator also make the emission density and velocity strongly scale dependent. They can be included in the initial monopole and dipole, so their existence alone does not invalidate the subsequent collisionless line-of-sight solution for free-streaming photons. Smaller angles correspond to larger angular multipole $\ell$.

In the tight-coupling approximation, repeated Thomson scattering drives the photon distribution toward isotropy in the local baryon rest frame. At linear order a temperature perturbation gives a monopole and a small boost gives only a dipole. A photon propagating along $\mathbf{n}$ has rest-frame energy $p(1-\mathbf{n}\cdot \mathbf{v})$, soSince the rest-frame density contrast is ${\delta }_{\gamma }=4{\Theta }_{\mathrm{rest}}$, the initial photon brightness perturbation isThe quadrupole and higher photon temperature multipoles are small when the conformal collision rate $\kappa =a{n}_e{\sigma }_T$ greatly exceeds both $k$ and $\mathcal{H}$. For example the quadrupole is suppressed by a factor of order $k/\kappa$ relative to the dipole. Instantaneous decoupling idealizes this strongly coupled state as the initial data for collisionless propagation; finite mean free path and polarization corrections are omitted from that initial truncation.

Multiply the synchronous photon brightness equation by $e^{ik\mu \tau }$ and integrate from ${\tau }_{\ast }$ to ${\tau }_0$. The line-of-sight solution for free-streaming photons isThe phase is essential: it specifies the emission point and the points traversed by the ray. In real space define $\mathbf{x}(\tau )={\mathbf{x}}_0-\mathbf{n}({\tau }_0-\tau )$ and ${\mathbf{x}}_{\ast }=\mathbf{x}({\tau }_{\ast })$. Dividing by four gives the synchronous Sachs-Wolfe line-of-sight formula,The spatial arguments suppressed in a shorthand version must be understood in this retarded sense; evaluating the emission terms at ${\mathbf{x}}_0$ instead would discard free streaming. Here $\mathbf{n}$ is propagation direction. The observer-to-source direction on the sky is $-\mathbf{n}$, explaining the opposite Doppler sign often used with that convention. The formula describes the synchronous-frame observer; an additional observer peculiar velocity contributes a dipole.

The first term is the intrinsic temperature perturbation at emission, since ${\delta }_{\gamma }=4\Theta$. The second is the Doppler CMB anisotropy from the plasma bulk velocity. The third is gravitational frequency shifting by the time-dependent spatial metric along the ray, and can include scalar and tensor metric contributions. In scalar Newtonian gauge, rearranging that metric contribution supplies the emission gravitational potential as well as the Integrated Sachs-Wolfe effect, up to the observer terms. It should not be identified solely with the integrated Sachs-Wolfe term: a constant Newtonian potential need not give a vanishing synchronous metric integral.

On large angles, modes are outside or comparable to the sound horizon at emission. For the growing adiabatic mode during matter domination, the intrinsic and emission-potential contributions give the ordinary Sachs-Wolfe effect, ${\Theta }_0+\Psi =\Psi /3$ in Newtonian variables. Velocity is a gradient effect, of order $k{\tau }_{\ast }\Psi$ on superhorizon scales, so its Doppler contribution is suppressed there. A scale-invariant primordial curvature spectrum produces approximately the familiar large-angle plateau in $\ell (\ell +1)C_{\ell }$. Evolving potentials during radiation-to-matter transition or late acceleration can add integrated gravitational anisotropy; constant matter-era scalar potentials do not generate a genuine scalar integrated Sachs-Wolfe source.

On smaller angles, the photon-baryon fluid has undergone acoustic oscillations. Its density and velocity are approximately in cosine and sine phases, producing acoustic structure in the intrinsic and Doppler sources and their projection onto angular multipoles. Silk damping suppresses sufficiently short wavelengths before decoupling, while the finite width of last scattering also smooths the real small-angle signal. These corrections refine the instantaneous-decoupling model rather than follow from a collisionless equation alone. The separate intrinsic, velocity and metric pieces depend on gauge convention; the complete observed anisotropy, including the appropriate observer terms and removal of the unobservable mean, is the physical quantity.

The line-of-sight solution for free-streaming photons follows the unperturbed ray $\mathbf{x}(\eta )={\mathbf{x}}_0-\hat{\mathbf{p}}({\eta }_f-\eta )$. If $\Phi =\Psi$ is spatially homogeneous, its gradient vanishes and $d\log ϵ/d\eta ={\Phi }^{\prime }$. Integration along the ray givesThe needed initial condition is the temperature pattern on the initial hypersurface; for a superhorizon adiabatic mode during matter domination one may use ${\Theta }_0({\eta }_i)=-2\Psi ({\eta }_i)/3$.

This calculation contains free streaming of the initial pattern and the gravitational temperature shift caused by the evolving potential, the homogeneous limit of the Integrated Sachs-Wolfe effect. A perfectly homogeneous potential changes only the unobservable sky monopole and therefore contributes no CMB angular power spectrum for $\ell \ge 1$. Direction-dependent Sachs-Wolfe effect, Doppler, acoustic, polarization, lensing, and rescattering contributions require spatially varying perturbations or collision terms and are outside this special calculation.

The integrating factor for the Fourier-space transport equation is $e^{ik\mu \eta }$. Therefore the line-of-sight solution for free-streaming photons between an initial time ${\eta }_i$ and observation at ${\eta }_0$ isThe first term freely streams the initial angular distribution; the integral accumulates the lapse and shift source along the unperturbed photon path.