On a closed compact Riemannian manifold, the heat kernel for the positive Laplace-Beltrami operator is the smooth kernel of for . It solves and tends to the delta kernel as , so that
For an orthonormal eigenbasis with eigenvalues repeated according to multiplicity,
The exponential factors and elliptic regularity ensure smooth convergence for positive time. If a boundary is present, the same construction uses a specified boundary condition preserved by the covering; the closed-manifold case is the one needed below.
Let be the finite normal locally isometric covering map. The heat equation for on is the lift of the one for on . Integrate the lifted solution over a fundamental domain for the deck transformation group , splitting the integral over into its translates. This gives
There is no averaging factor in this kernel formula: each translate accounts for one lift of the integration variable. To verify it directly, the sum solves the lifted heat equation and its integral against converges to ; uniqueness of the heat solution identifies the kernel. Replacing either lift or only permutes the sum, since isometries preserve the heat kernel.
Integrating the diagonal and using the covering degree gives the heat trace formula
Suppose is contained in a finite group of isometries of . For , change variables and use invariance of both volume and the heat kernel. Then
Thus is a class function on , and for its conjugacy classes ,
Consequently, if are Gassmann equivalent and act freely, their orders are equal and the displayed class-by-class sums give for every . Equal heat traces determine equal eigenvalues with multiplicities: the least eigenvalue at which the multiplicities differed would give a nonzero leading exponential in their trace difference as , a contradiction. Hence the two smooth quotient manifolds are isospectral. This proves the Sunada theorem, with the free-action hypothesis ensuring that the quotients are manifolds rather than orbifolds. The theorem alone makes no nonisometry claim.

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