Assume local thermodynamic equilibrium, negligible scattering of thermal radiation, and a plane-parallel atmosphere. With inward optical depth and outward ray cosine , the radiative transfer equation is
For a deep atmosphere, its formal solution of the radiative transfer equation is
The weighting samples of order unity. The Eddington-Barbier relation makes this precise when the source function is nearly linear: .
A molecular band with greater opacity reaches unit optical depth higher than the nearby continuum. If temperature decreases upward, that band samples cooler gas and appears in absorption. If an atmospheric thermal inversion makes the upper gas hotter, the band appears in emission. If both depths have the same temperature, an opaque isothermal atmosphere has
and no opacity-dependent features. This last conclusion assumes all wavelengths are opaque or the lower boundary emits the same Planck function; an optically thin isothermal layer over a different background need not be featureless.

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