Use a local orthonormal tetrad and units in which the speed of light is one. A particle has four-momentum and moves with velocity . Thus its energy density contributes , its momentum density contributes , and its momentum flux contributes . Integrating the phase-space distribution function gives the kinetic stress-energy tensor. The measure is the future mass-shell Lorentz-invariant phase-space measure, so the same expression transforms as a spacetime stress-energy tensor; fixed state-counting or polarization factors are understood to be included in .
Define . The photon momentum measure is , so every component of the kinetic stress-energy tensor has a radial factor . An isotropic background has and . Hence
This radiation pressure equation of state requires isotropy and masslessness, not a thermal spectrum.
The distribution perturbation is . Assume finite energy density and endpoint behavior at zero and infinity, as for the Planck photon distribution. Integration by parts then gives
Consequently the perturbed energy density and momentum density are
Since , the photon angular temperature moments give and .
The sign of anisotropic stress must be specified. Direct kinetic integration gives the conventional trace-free spatial stress . The PDF uses the opposite sign, , equivalently . With that convention, all requested moments are
Taking the spatial trace also gives
The angular temperature description assumes is independent of photon energy; independent spectral distortions would require additional energy-dependent moments.

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