Dropping gravity and expansion from the photon Boltzmann hierarchy gives
The first equation is photon energy continuity: the photon dipole transports the photon monopole. The second is the photon Euler equation: a pressure gradient accelerates the radiation, its quadrupole contributes shear stress, and Thomson scattering drags the velocity toward the baryon velocity.
With , the scattering contribution to is . Radiation momentum density is , whereas baryon momentum density is . Conservation of total momentum therefore requires
or
Since the cosmological optical depth is measured to the observation time, ; the two drag terms reduce their relative velocity.

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