The parallel axis theorem relates the moment of inertia about an axis through the centre of mass to that about a parallel axis displaced by perpendicular distance :
The reference axis must pass through the centre of mass. To see why, write the displacement from it as in the plane perpendicular to the axes. Expanding gives because .
For a thin planar mass distribution, let be perpendicular axes in its plane and the normal axis through their same intersection. The perpendicular axis theorem states
Indeed, , while and . Their common intersection need not be the centre of mass, but an arbitrary three-dimensional body does not satisfy the planar equality.

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