In local thermodynamic equilibrium, write the one-ray radiative transfer equation as
Large total optical depth removes the boundary contribution, but an additional local condition is essential: the temperature and opacity vary little over an absorption length . Iterating once in that small gradient gives
The integrated Planck function and its derivative are
Using the specified Rosseland mean opacity, with measured here in inverse length, the source's definition therefore gives
The printed leading term lacks a factor under that definition. An isothermal optically thick medium is a concrete counterexample: gives exactly, while the printed formula gives .
A physical radiative flux requires an angular integral. For direction cosine , the same gradient expansion gives . Integration over all directions gives the net radiative diffusion flux
The isotropic equilibrium contribution cancels between opposite directions. For comparison the outward-hemisphere flux alone is at this order. None of these consistent definitions yields the printed mixture of coefficients.

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