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 has rest-frame energy , so
Since the rest-frame density contrast is , the initial photon brightness perturbation is
The quadrupole and higher photon temperature multipoles are small when the conformal collision rate greatly exceeds both and . For example the quadrupole is suppressed by a factor of order 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 and integrate from to . The line-of-sight solution for free-streaming photons is
The phase is essential: it specifies the emission point and the points traversed by the ray. In real space define and . 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 instead would discard free streaming. Here is propagation direction. The observer-to-source direction on the sky is , 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 . 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, in Newtonian variables. Velocity is a gradient effect, of order on superhorizon scales, so its Doppler contribution is suppressed there. A scale-invariant primordial curvature spectrum produces approximately the familiar large-angle plateau in . 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.

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