First take a Schwartz function, so that Fourier inversion and the exchange of integrals are justified. Inserting the inverse transform of the complex conjugate gives
For , approximate it by Schwartz functions in both norms. The identity just proved makes their transforms a Cauchy sequence in L2 space, while convergence in L1 space makes the transforms converge uniformly to the defining transform of . Thus the two transform limits agree, and passing to the norms proves the finite Parseval identity. This is the normalization of the Plancherel theorem appropriate to the paper.
There is a qualification to the printed hypothesis: absolute integrability alone does not guarantee a finite square integral. For instance on and zero elsewhere belongs to but not . For an function of this kind the transform is not in either, by L2 density from a square-integrable Fourier transform, so both sides are infinite if the identity is interpreted in that extended sense. The finite equality requires square integrability as well.

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