Write . The vector field is undefined at because diverges there, but this component is tangential to that face. The face fluxes have finite improper integral limits. In particular, the substitution gives
Using the outward unit normal on each face, the flux contributions are
Hence
For a precise justification at the singular face, first use the truncated cube . Its opposite -face integrals cancel, the -faces contribute , and the upper -face contributes . The limit as is . On each truncated cube the divergence theorem gives the same answer, since . Thus the result is a flux of a vector field with an integrable tangential singularity, rather than an application of the classical smooth-field theorem directly at .

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