For the scalar gauge transformation with trace-free spatial shear, put . Part (ii) and the velocity rule give
Define and . Then and . Therefore is gauge-invariant, because the two time-shift terms cancel.
To identify the hypersurfaces, lower the index on the matter four-velocity. To first order its spatial components are . The matter worldlines are orthogonal to constant-time slices when , which for the inhomogeneous scalar modes is . Choose to reach this comoving slicing. Then . Applying the supplied intrinsic-curvature formula on those slices gives
Spatially homogeneous additions to the scalar potentials do not affect this curvature.

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