Write , where primes denote conformal time. In the passive convention for a cosmological gauge transformation, retain terms linear in or and discard their products. The linear metric gauge-transformation law then gives
For a single nonzero Fourier mode, suppress the common factor . Its derivatives are
Using and therefore yields
The term proportional to comes from the time dependence of the background scale factor; omitting it would transform only the flat reference metric.
For the synchronous-to-Newtonian scalar Fourier transformation, the coefficient of in the transformed spatial metric perturbation must vanish. Thus . Vanishing shift then gives . For these conditions fix
The lapse in conformal Newtonian gauge is , so
The remaining coefficient of is
giving
The homogeneous perturbation requires separate background-coordinate choices; the inverse powers of do not define a transformation for it.
Preserving synchronous gauge means and . The first equation is , and integration of the second gives the complete residual scalar transformation for each nonzero Fourier mode:
Changing the lower limit only changes . Taking the trace and trace-free longitudinal part of gives
Consequently and . The cosmological Newtonian potential changes by
while its spatial counterpart changes by
Thus both potentials are invariant under residual synchronous-gauge freedom, although and individually are not.

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