Let the photon phase-space distribution be a Planck distribution whose local temperature is . In the absence of collisions, Liouville theorem says that the distribution is constant along a photon null geodesic. Linearizing about the homogeneous distribution and using gives
A spatial Fourier transform sends to , so
This is the Free-streaming photon Boltzmann equation: the second term transports angular structure, while the last term is the gravitational redshift source.
Write and use the Legendre polynomial recurrence relation. The definition in the question is inverted by
For Newtonian-gauge potentials the scanned geodesic equation is the standard identity
Its monopole and dipole are and . Projecting the photon Boltzmann hierarchy onto and therefore gives
The first is the photon continuity equation; the second is the photon Euler equation, with the photon quadrupole providing the anisotropic-stress term. Indeed, with photon density contrast and velocity divergence ,
The line-of-sight solution for free-streaming photons follows the unperturbed ray . If is spatially homogeneous, its gradient vanishes and . Integration along the ray gives
The needed initial condition is the temperature pattern on the initial hypersurface; for a superhorizon adiabatic mode during matter domination one may use .
This calculation contains free streaming of the initial pattern and the gravitational temperature shift caused by the evolving potential, the homogeneous limit of the Integrated Sachs-Wolfe effect. A perfectly homogeneous potential changes only the unobservable sky monopole and therefore contributes no CMB angular power spectrum for . Direction-dependent Sachs-Wolfe effect, Doppler, acoustic, polarization, lensing, and rescattering contributions require spatially varying perturbations or collision terms and are outside this special calculation.

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