Let point from the observer toward the emission point, so the photon propagation direction is and
Along this path . Substituting into the Photon Boltzmann equation with Thomson scattering gives
Because , multiplication by the integrating factor gives
where
Integrating along the ray and using at sufficiently early time yields the Cosmic microwave background line-of-sight solution
The cosmological visibility function is the probability density for last scattering, so the stipulated two instantaneous populations give
Since and vanishes before the first transparent epoch,
Its plot is a nondecreasing step function: it jumps from zero to at recombination and from to one at . The cosmological optical depth interpretation is that is the probability that a photon present at time reaches the observer without any later scattering.
Write . The delta functions in evaluate the local last-scattering sources, while the piecewise weights the integrated gravitational source. Thus
The first two lines are weighted Sachs-Wolfe combination and Doppler sources at the two last-scattering surfaces; the final lines are the corresponding Integrated Sachs-Wolfe effect.
To predict these quantities from primordial perturbations, one solves the coupled linear Einstein field equations and Boltzmann equation hierarchy for photons, baryons, cold dark matter, and neutrinos, together with the ionization history that determines and hence . The solutions provide , , , and at both surfaces and along the line of sight.

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